D.C. Code § 47-1303
Delinquent taxes — Sale of property.
# (a)
Upon the day specified in § 47-1301, the Mayor of the District of Columbia shall proceed to sell or cause to be sold any and all property upon which such taxes remain unpaid, and continue to sell the same every day, except Saturdays, Sundays, and legal holidays, until all the real property as aforesaid in § 47-1301 shall have been brought to auction and sold. In case no other person bids the amount due, together with penalties and costs, on any lot, the said Collector of Taxes shall bid the amount due, together with penalties and costs, on the same and purchase it for the District.
# (b)
Notwithstanding subsection (a) of this section, the Mayor may bid on any real property sold pursuant to § 34-2109, § 34-2110 or § 34-2407.02, that the Mayor deems suitable for inclusion in housing and community development programs such as the Homestead Preservation Program, the Tenant Assistance Program, urban renewal, or any other nonprofit community development program for low and moderate income people as authorized by law. A bid shall not exceed the estimated market value of the property or the total liability to the District government, whichever is less. Title acquired by the District government pursuant to this subsection shall be deemed to be prima facie evidence of clear title in fee simple.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (25 sections)
- 47-1301 · Delinquent taxes — List; notice of sale; public auction.
- 47-1302 · Delinquent taxes — Notice to record owner; contents.
- 47-1303 · Delinquent taxes — Sale of property.
- 47-1303.01 · Definitions for §§ 47-1303.02 and 47-1303.03.
- 47-1303.02 · Private sale of unimproved residential real property bid…
- 47-1303.03 · Tax deed.
- 47-1303.04 · Real property tax assignment; sale and transfers.
- 47-1304 · Real property tax assignment; sale and transfers — Deposit…
- 47-1305 · Real property tax assignment; sale and transfers —…
- 47-1306 · Real property tax assignment; sale and transfers — Right of…
- 47-1307 · Real property tax assignment; sale and transfers — Report to…
- 47-1308 · Real property tax assignment; sale and transfers — Invalid…
- 47-1309 · Real property tax assignment; sale and transfers —…
- 47-1310 · Duties of Assessor — Furnishment of information.
- 47-1311 · Duties of Assessor — Preparation of list of sold property.
- 47-1312 · Liens for taxes or assessments — Petition to enforce;…
- 47-1313 · Liens for taxes or assessments — Notice to record owner;…
- 47-1314 · Liens for taxes or assessments — Sale of property.
- 47-1315 · Liens for taxes or assessments — Confirmation of sale; amount…
- 47-1316 · Errors in computation not to affect sales.
- 47-1317 · Refunds — Taxes erroneously paid.
- 47-1318 · Refunds — Money deposited for license.
- 47-1319 · Disposition of redemption moneys.
- 47-1320 · Delinquent taxpayers — bidding at tax sales prohibited.
- 47-1321 · Regulations.