District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1349: Certificate of sale — assignment.

(a)
A certificate of sale executed and delivered by the Mayor to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser.

(b)
The assignment of the certificate of sale may be made in accordance with § 45-714(b) [§ 42-814] relating to the substitution of trustees.

(c)
Within 30 days of the assignment, the assignee shall notify the Mayor in the manner that the Mayor shall prescribe and provide the Mayor with the assignee’s name, address, telephone number, taxpayer identification number, and such other information which the Mayor may require. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor; provided, that after the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption, the certificate shall no longer be voidable. A certificate that is voided by the Mayor pursuant to this subsection shall be subject to the provisions of § 47-1355(b).

(d)
The assignee shall notify the Mayor of an assignment of the interest in the payment of other taxes and liabilities described in § 47-1354.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13A. Revised Real Property Tax Sales.
Subchapter II. Sale.

(a)

A certificate of sale executed and delivered by the Mayor to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser.

(b)

The assignment of the certificate of sale may be made in accordance with § 45-714(b) [§ 42-814] relating to the substitution of trustees.

(c)

Within 30 days of the assignment, the assignee shall notify the Mayor in the manner that the Mayor shall prescribe and provide the Mayor with the assignee’s name, address, telephone number, taxpayer identification number, and such other information which the Mayor may require. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor; provided, that after the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption, the certificate shall no longer be voidable. A certificate that is voided by the Mayor pursuant to this subsection shall be subject to the provisions of § 47-1355(b).

(d)

The assignee shall notify the Mayor of an assignment of the interest in the payment of other taxes and liabilities described in § 47-1354.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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