D.C. Code § 47-1348
Certificate of sale — in general.
# (a)
The Mayor shall deliver to the purchaser a certificate of sale under the Mayor’s hand and seal or authorized facsimile signature (or a delegate’s hand and seal). The certificate shall set forth:
# (1)
The date of the certificate;
# (2)
That the real property described in it was sold by the Mayor to the purchaser;
# (3)
The date of the tax sale to which the certificate corresponds;
# (4)
The date of the sale to the purchaser, which shall be the same date as in paragraph (3) of this subsection, if the purchaser purchased the real property at the tax sale held under § 47-1346;
# (5)
The amount of taxes for which the real property was offered for sale at the original tax sale;
# (6)
The total amount of taxes owing at the time of sale to the purchaser;
# (7)
The purchase price;
# (8)
The amount of surplus;
# (9)
A description of the real property in substantially the same form as the description appearing on the Mayor’s tax roll;
# (10)
A statement that the rate of simple interest, upon redemption, shall be 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following the date of the tax sale or the date when the certificate of sale was assigned by the Mayor.
# (11)
The date when an action to foreclose the right of redemption may be filed; and
# (12)
That the certificate shall be void unless diligent proceedings to foreclose the right of redemption are brought within one year from the date of the certificate, and that if the certificate shall become void, all monies paid for the real property by the purchaser shall be forfeited to the District.
# (b)
Repealed.
# (c)
The certificate of sale shall be similar to the following form:
“I, ____, acting under authority of the Mayor of the District of Columbia, certify that on ____, 20__, the real property described as square ____, suffix ____, lot ____ and assessed to ____, was offered at public tax sale for the sum of ____ Dollars and ____ Cents, for the periods and amounts of taxes and costs, to wit:
“I further certify that on ____, 20__, with the amounts specified above totaling ____, I sold to ____ the said real property for the sum of ____ Dollars and ____ Cents, plus surplus in the amount of ____ Dollars and ____ Cents. The real property described in this certificate is subject to redemption.
“Upon payment to the Mayor as specified in § 47-1361(a) or, if payment to the Mayor is made by another purchaser under § 47-1382(c), the purchaser shall be refunded the sums paid on account of the purchase price, together with simple interest thereon at the rate of 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following the date of the tax sale or the date when the certificate of sale was assigned by the Mayor until the payment to the Mayor is made as required under § 47-1361(a) or § 47-1382(c); provided, that the purchaser shall not receive interest on any surplus. On redemption, the purchaser shall also receive expenses permitted by Chapter 13A of Title 47 of the D.C. Code that may have been collected by the Mayor. Before a deed can be delivered to the purchaser, all taxes as defined in Chapter 13A with interest thereon, and including taxes with interest thereon for years for which the District or a third party purchased the real property at any tax sale and expenses reimbursable under Chapter 13A, shall be paid to the D.C. Treasurer except as provided in D.C. Code § 47-1361(b).
“After ____, 20__, an action can be brought to foreclose the right of redemption in the real property. This certificate will be void unless such an action is brought and diligently pursued within one year from the date of this certificate. If this certificate becomes void as provided in D.C. Code § 47-1355, all monies paid for the real property will be forfeited to the District. An assignee of this certificate shall notify the Mayor within 30 days of the assignment and provide the Mayor with the assignee’s name, address, and telephone number. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor.
“Witness my hand and seal, this ____ day of ____, 20__
“____
“For the Mayor”
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1330 · Definitions.
- 47-1331 · Tax is lien on real property; priority; application of…
- 47-1332 · Sale of properties by Mayor; exemptions from sale.
- 47-1333 · Sale not subject to procurement.
- 47-1334 · Interest rate.
- 47-1335 · Issuance of regulations to carry out chapter.
- 47-1336 · Energy efficiency loan foreclosure.
- 47-1340 · Notice to agencies; certification of taxes due agencies;…
- 47-1341 · Notice of delinquency.
- 47-1342 · Public notice; costs.
- 47-1342.01 · Bid off property.
- 47-1343 · Real property to be sold in its entirety.
- 47-1344 · Personal property of owner not affecting sale.
- 47-1345 · Sale of real property subject to possessory interest.
- 47-1346 · Sale at public auction.
- 47-1347 · Payment of purchase price at tax sale.
- 47-1348 · Certificate of sale — in general.
- 47-1349 · Certificate of sale — assignment.
- 47-1350 · Certificate of sale — recording.
- 47-1351 · Certificate of sale — as evidence.
- 47-1352 · Purchase by District — in general.
- 47-1353 · Purchase by District — right to sell or foreclose upon real…
- 47-1353.01 · Post-sale notice.
- 47-1354 · Payment of other taxes and liabilities by purchaser;…
- 47-1355 · Void certificate of sale.
- 47-1360 · Right of redemption.
- 47-1361 · Required payments; notice to purchaser; certificate of…
- 47-1362 · Fixing amount necessary for redemption after action to…
- 47-1363 · Rights of owners and purchasers during redemption period;…
- 47-1364 · Assessment during redemption period; assessment to purchaser.
- 47-1365 · Tenant or person with less than fee simple interest paying…
- 47-1366 · Cancellation of sale by Mayor.
- 47-1370 · Complaints by purchasers to foreclose the right of…
- 47-1371 · Parties.
- 47-1372 · Notice to certain persons.
- 47-1373 · How unknown owner made party; affidavit of search.
- 47-1374 · Service of process.
- 47-1375 · Notice by publication.
- 47-1376 · Validity of taxes and sale presumed unless attacked in answer.
- 47-1377 · Purchaser reimbursed by redeeming party for expenses.