2019 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13 - Real Property Tax Sales.
§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption.

Universal Citation: DC Code § 47–1306 (2019)

(a) The owner of any property sold as aforesaid, or any other person having an interest therein at the time of redemption, may redeem the same from such sale at any time within 6 months after the last day of sale by paying to the Collector of Taxes, for the use of the purchaser, his heirs and assigns, the sum mentioned in the certificate of sale therefor, exclusive of surplus with interest thereon at the rate of 18% per annum after the date of such certificate of sale.

(b) The time period for redemption of properties brought to tax sale under § 47-1205(b), shall be 6 months.

(c) The time period for redemption of properties brought to tax sale under § 8-807(f), shall be 6 months.

(d) The time period for redemption of property brought to tax sale under § 34-2109, § 34-2110, or § 34-2407.02, shall be 180 days.

(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 4; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(4); Aug. 9, 1986, D.C. Law 6-135, § 14(b), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(b), 36 DCR 4750; June 13, 1990, D.C. Law 8-136, § 9(a)(2), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 109(c), 42 DCR 3684; Sept. 9, 1996, D.C. Law 11-153, § 3(c), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1306.

1973 Ed., § 47-1005.

Section References

This section is referenced in § 47-1205.

Editor's Notes

Application of §§ 104(c), 109(b), (c) and (d), 110, and 111 of Law 11-52: Section 1602 of D.C. Law 11-52 provided that the provisions of §§ 104(c), 109(b), (c), and (d), 110, and 111 of that act shall apply to the real property tax sale conducted in July 1995 and for each sale conducted thereafter.

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

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