2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13 - Real Property Tax Sales.
§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited.

Universal Citation: DC Code § 47–1320 (2018)

(a) Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314.

(b) An owner of real property with delinquent real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property.

(c) The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.

(Oct. 23, 1997, D.C. Law 12-37, § 2, 44 DCR 4850.)

Prior Codifications

1981 Ed., § 47-1320.

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