368. DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS

368 DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS 368.1 After successfully foreclosing the right of redemption in the Superior Court, and after having paid all taxes and liabilities becoming liens after the date specified in the public notice, a successful purchaser shall be awarded a tax deed to the respective real property purchased at a Discount Tax Sale held pursuant to D.C. Official Code § 47-1353(b). Upon issuance of the tax deed, the real property shall be free and clear of all prior taxes and liabilities owing by the real property to, inter alia, a District taxing agency. 368.2 Upon issuance of the tax deed regarding a real property sold under § 47-1353(a)(3), the real property shall be free and clear of all prior taxes and liabilities owing by the real property to, inter alia, a District taxing agency. The tax sale purchaser shall not be required to pay such prior taxes and liabilities to receive the tax deed. SOURCE: Final Rulemaking published at 63 DCR 5733 (April 15, 2016). District of Columbia Municipal Regulations Taxation and Assessments 9 DCMR § 368