2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 13 — REAL PROPERTY TAX SALES
Section 47-1301 — Delinquent taxes - List; notice of sale; public auction.

(a) The Assessor of the District of Columbia shall prepare a list of all taxes on real property in the District subject to taxation on which the taxes are levied and in arrears on the first day of July of each year and on the first day of October of each year beginning with tax year 1994 and each tax year thereafter. The notice of sale and the delinquent tax list shall be advertised according to regulations prescribed by the Council of the District of Columbia in not less than 2 general circulation newspapers, published in the District, once every 2 weeks or more frequently. If the taxes due, together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day fixed for sale, the property will be sold, under the direction of the Mayor of the District of Columbia, at public auction at the office of the said Collector of Taxes, commencing at least 3 weeks after the first publication of said notice and continuing on each following day, Saturdays, Sundays and legal holidays excepted, until all said delinquent property is sold; a description sufficient to identify the property shall be considered a proper description.
(b) (1) Notwithstanding the provisions of subsection (a) of this section, only real property taxes delinquent as of October 1, 1993, that remain unpaid at the time of sale, shall be sold at the January 1995 real property tax sale.
(2) Real property taxes delinquent as of October 1, 1994, that remain unpaid at the time of sale shall be sold at the real property tax sale to be held on the third Tuesday in July 1995.
(3) Beginning calendar year 1996 and each year thereafter, the annual real property tax sale shall be held on the third Tuesday in July.

History
(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 1; July 1, 1902, 32 Stat. 632, ch. 1358, § 1(1); July 3, 1926, 44 Stat. 834, ch. 759, § 9; Mar. 2, 1927, 44 Stat. 1303, ch. 271; May 21, 1928, 45 Stat. 650, ch. 659; Feb. 25, 1929, 45 Stat. 1268, ch. 314; Oct. 26, 1973, 87 Stat. 508, Pub. L. 93-140, § 25(a); Mar. 16, 1982, D.C. Law 4-81, § 5, 29 DCR 156; Sept. 30, 1993, D.C. Law 10-25, § 108, 40 DCR 5489; June 14, 1994, D.C. Law 10-127, § 8, 41 DCR 2050; Sept. 26, 1995, D.C. Law 11-52, § 109(a), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(f), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(m), 49 DCR 8140.)

Annotations
Section References. This section is referenced in § 6-806, § 10-1181.03, § 47-1303, § 47-1303.04, and § 47-1304.

Prior Codifications. 1981 Ed., § 47-1301.
1973 Ed., § 47-1001.

Effect of Amendments. D.C. Law 13-305, in subsec. (a), inserted ", Saturdays".
D.C. Law 14-213, in subsec. (a), validated a previously made technical correction.

Temporary Amendment of Section. For temporary (225 day) amendment of section, see § 108 of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).
For temporary (225 day) amendment of section, see § 107(a) of Multiyear Budget Spending Reduction and Support Temporary Act of 1994 (D.C. Law 10-253, March 23, 1995, law notification 42 DCR 1652).
For temporary (225 day) amendment of section, see § 4(g) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Emergency Legislation. For temporary amendment of section, see § 109(a) of the Omnibus Budget Support Congressional Review Emergency Act of 1995 (D.C. Act 11-124, July 27, 1995, 42 DCR 4160).
For temporary (90 day) amendment of section, see § 4(f) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

Legislative History of Law 4-81. Law 4-81, the "Newspaper Publication Act of 1981," was introduced in Council and assigned Bill No. 4-323, which was referred to the Committee on the Judiciary. The Bill was adopted on first and second readings on November 10, 1981, and November 24, 1981, respectively. Signed by the Mayor on December 21, 1981, it was assigned Act No. 4-135 and transmitted to both Houses of Congress for its review.

Legislative History of Law 10-25. Law 10-25, the "Omnibus Budget Support Act of 1993," was introduced in Council and assigned Bill No. 10-165, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 1, 1993, and June 29, 1993, respectively. Signed by the Mayor on July 16, 1993, it was assigned Act No. 10-57 and transmitted to both Houses of Congress for its review. D.C. Law 10-25 became effective on September 30, 1993.

Legislative History of Law 10-127. Law 10-127, the "Real Property Statutory and Filing Deadlines Conformity Amendment Act of 1994," was introduced in Council and assigned Bill No. 10-450, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on February 1, 1994, and March 22, 1994, respectively. Signed by the Mayor on April 13, 1994, it was assigned Act No. 10-221 and transmitted to both Houses of Congress for its review. D.C. Law 10-127 became effective on June 14, 1994.

Legislative History of Law 11-52. Law 11-52, the "Omnibus Budget Support Act of 1995," was introduced in Council and assigned Bill No. 11-218, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on April 19, 1995, and June 6, 1995, respectively. Signed by the Mayor on July 13, 1995, it was assigned Act No. 11-94 and transmitted to both Houses of Congress for its review. D.C. Law 11-52 became effective on September 26, 1995.

Legislative History of Law 13-305. For Law 13-305, see notes under § 47-901.

Legislative History of Law 14-213. For Law 14-213, see notes following § 47-820.

Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.