Chapter 197. To provide an additional method for collecting taxes in the District of Columbia, and for other purposes
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Chap. 197: To provide an additional method for collecting taxes in the District of Columbia, and for other purposes. Chapter 197 45 Stat. 1173 1929-02-14 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-24 70 2 public Chapter 197.— An Act To provide an additional method for collecting taxes in the District of Columbia, and for other purposes.
February 14, 1929.[[S. 3178](/us/bill/70/s/3178).][[Public, No. 742](/us/pl/70/742).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, District of Columbia.Lien on real estate for nonpayment of taxes, to be enforced if not redeemed in two years. That whenever any real estate in the District of Columbia has been or shall hereafter be sold for nonpayment of taxes or assessments of any kind whatsoever and shall have been bought in by the District of Columbia, and more than two years shall have elapsed since such bidding in, and the same has not been redeemed in the manner and on the terms provided by law, the Commissioners of the District of Columbia may, in the name of and on behalf of the District of Columbia, apply to the Supreme Court of the District of Columbia, sitting in equity, for the purpose of enforcing such tax lien by the said Redemption by owner before sale.District of Columbia on the aforesaid property; and up to the time of the sale hereinafter provided for, such property may be redeemed by the 1174owner thereof by the payment of the taxes and all legal penalties and costs thereon and such other costs as the court may deem proper.
Court, to decree sale at auction by collector of taxes.Upon the proof in such suit of the failure of the owner or owners of the property to redeem it as provided by law, the court shall, without unreasonable delay decree the sale of said property to satisfy the taxes, assessments, penalties, costs, and interest due the District of Columbia and the costs of the suit, and said sale shall be by the collector of taxes or his deputy, at public auction in front of said premises after advertisement Advertisement.of said sale for ten consecutive days in some daily newspaper of general circulation published in the *Proviso.*No penalty if defect in tax sale.Interested persons made parties.District of Columbia: *Provided,* That if it shall appear that there were substantial defects in any tax sale, no part of the penalties and charges incidental to such sales shall be collectible.
All persons interested in the property or entitled to redeem from such tax sale, shall be made parties thereto, and the proceeds from such judicial sale shall be applicable to the payment of the aggregate taxes, penalties, costs, including costs of such public advertising and sale, and interest due to the District of Columbia and the payment of costs of such suit. Fees or commissions not allowed.In no such case shall there be any allowance by the court for attorney’s fees or trustees’ commission.
Price restriction.No sale shall be made, unless by express order of the court, for an amount less than such aggregate taxes, interest, and costs of suit, including advertising and sale. Surplus to be paid into court.Any surplus received from such sale over said amounts shall be paid by the collector of taxes into court to abide its further order for payment to the person or persons in equity entitled to receive it, if they shall be known. Title to purchaser on confirmation of sale, payment, etc.On confirmation of the sale by the court, the court shall cause to be issued to the purchaser, when he shall have paid the purchase money and complied with the terms of sale, a deed to be executed by the clerk of the court which shall have the effect to convey to the purchaser all the right, title, and estate of all parties defendant, whether proceeded against as known or unknown.
Newspaper publication for personal service allowed.Publication may be substituted for personal service upon any defendants not personally served by the marshal, whether known or unknown, by advertisement in some daily newspaper published in the District of Columbia at least once a week for three successive weeks, the first of such advertisements to appear at least three weeks before any petition shall be filed, and such costs of publication shall be lawful charges and be included in the costs of suit.
Sec. 2. Inconsistent acts repealed.That all Acts or parts of Acts inconsistent herewith are hereby repealed. Approved, February 14, 1929.
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- Chapter 197To provide an additional method for collecting taxes in the District of Columbia, and for other purposes
- Chapter 195Granting the consent of Congress to the county of Allegheny, Pennsylvania, to construct, maintain, and operate a free highway bridge across the Monongahela River, in the city of Pittsburgh, Allegheny County, Pennsylvania
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Chapter 197
To provide an additional method for collecting taxes in the District of Columbia, and for other purposes
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