513147 Tax Sale Threshold--2010

OFFICE OF TAX AND REVENUE
NOTICE OF FINAL RULEMAKING

 

The Office of Tax and Revenue (OTR), pursuant to the authority set forth in D.C. Official Code § 47-1335 (2001), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1- 204.24d (Supp. 2009)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000, hereby gives notice of this final action to adopt rules to amend Section 317, “Tax Sale Threshold,” of Chapter 3, “Real Property Taxes,” of Title 9 of the District of Columbia Municipal Regulations (DCMR), by adding a new subsection 317.2 within section 317, Tax Sale Threshold.  The rules were previously published as proposed rulemaking in the D.C. Register on August 13, 2010 at 57 DCR 7449.

 

Only those real properties where taxes are delinquent in the amount of eight hundred dollars ($800.00) or more shall be sold at the 2010 tax sale held under section 47-1346 of the D.C. Official Code. The efficacy of the tax sale is balanced between the generation of tax revenue and the cost of employee hours devoted to the administration of the tax sale process, including the timely issuance of redemption refunds to tax sale purchasers. The threshold that is set by this rulemaking is necessary to maximize the efficient operation of the tax sale by limiting the number of real properties sold to those with larger liabilities so that the tax sale may be efficiently administered.

 

Comments concerning the proposed rulemaking were received and given due consideration.  This final rulemaking is identical to the published text of the proposed rulemaking other than for formatting corrections.  This final rulemaking shall become effective upon publication of this notice in the D.C. Register.

 

Section 317, “Tax Sale Threshold,” of Chapter 3 of Title 9 of the DCMR is amended by adding a new subsection 317.2 to read as follows:

 

317                  TAX SALE THRESHOLD

 

317.2               Only those real properties owing at least eight hundred dollars ($800.00) and advertised to be sold at the 2010 tax sale held under section 47-1346 of the D.C. Official Code shall be auctioned.