Statutes, codes, and regulations
District Of Columbia Administrative Code
Title 9 - TAXATION AND ASSESSMENTS
Chapter 9-3 - REAL PROPERTY TAXES
Rule 9-315 - TAX SALE COSTS

D.C. Mun. Regs. tit. 9, r. 9-315

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Current through Register Vol. 71, No. 44, November 1, 2024
Rule 9-315 - TAX SALE COSTS
315.1

For any real property public auction tax sale conducted after December 31, 2000 and before January 1, 2006, an advertising fee in the amount of thirteen dollars ($13) shall be levied against each real property advertised for sale. The fee shall be included in the certificate of sale and added to the amount for which the property shall be sold at public auction.

315.2

For any real property public auction tax sale conducted after December 31, 2005, a tax sale fee in the amount of one hundred fifty dollars ($150) shall be levied against each real property advertised for sale and sold or bid off. The tax sale fee shall be included in the certificate of sale and added to the amount for which the property shall be sold or bid off at public auction.

315.3

For any real property public auction tax sale conducted after July 1, 2011, the tax sale fee described in subsection 315.2 shall be increased to the amount of two hundred dollars ($200). This two hundred dollar ($200) tax sale fee shall be levied against each real property advertised for sale and sold or bid off. The tax sale fee shall be included in the certificate of sale and added to the amount for which the property shall be sold or bid off at public auction.

D.C. Mun. Regs. tit. 9, r. 9-315

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§ 118, 119, and 120; as amended by Final Rulemaking published at 48 DCR 8197 (August 31, 2001); as amended by Final Rulemaking published at 53 DCR 8492 (October 20, 2006); as amended by Notice of Final Rulemaking published at 58 DCR 2839 (April 1, 2011)
Authority: The Office of Tax and Revenue (OTR), pursuant to the authority set forth in D.C. Official Code § 47-1335 (2001), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24 d(9), (10) (Supp. 2009)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.