D.C. Code § 47-4477: Application of proceeds.

(a)

The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:

(1)

The expenses of the proceedings for seizure and sale;

(2)

The specific tax liability on the seized property;

(3)

The liability for which the levy was made or the sale was conducted;

(4)

Any other District of Columbia tax liability due and unpaid.

(b)

Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.