D.C. Code § 47-1307
Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.
# (a)
The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, other than that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore provided for, and shall be deposited by the Collector of Taxes to the credit of the Surplus Fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District; provided, that if any property sold for taxes, as herein provided, is redeemed from such sale within 6 months from last day of sale, any surplus paid at time of sale shall be paid by the District of Columbia to the legal holder of 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.
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.