Real Property Tax Clarity and Litter Control Administration Emergency Declaration Resolution of 2001
PR 14-69

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A PROPOSED RESOLUTION IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

To declare the existence of an emergency to ensure that the language currently pending Congressional review as part of the Tax Clarity of Act of 2000 is effective at least 90 days before the July real property tax sale; to further authorize the Office of Tax and Revenue to include "Clean It or Lien It" assessments on its March tax bills and sale delinquent nuisance assessments having the same priority as a real property tax at the July tax sale.

RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this resolution may be cited as the "Real Property Tax Clarity and Litter Control Administration Emergency Declaration Resolution of 2001 ".

Sec. 2. (a) The Tax Clarity Act of 2000, which is currently pending Congressional review, contains extensive amendments to Titles 6, 45, and 47 of the District of Columbia Code. Language concerning the real property tax sale was approved in the Tax Clarity Act of 2000 and is contained in this emergency legislation.

(b) In the absence of final approval of the Tax Clarity Act of 2000, there is ambiguity concerning the real property appeals process and, particularly, governing the scheduled July tax sale.

(c) This emergency clarifies the appeals process which should be in place before the assessment notices are mailed.

(d) The new tax sale process must begin at least 90 days before the anticipated tax sale by the Office of Tax and Revenue.

(e) This emergency legislation preserves the real property appeals process and timely implements the new tax sale before July 2001.

(f) This emergency also contains provisions which permit the Office of Tax and Revenue to put "Clean It or Lien It" delinquent nuisance assessments having the same priority as a real property tax at the July tax sale.

Sec. 3. The Council of the District of Columbia determines that the circumstances enumerated in section 2 constitute emergency circumstances making it necessary that the Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 be adopted after a single reading.

Sec. 4. This resolution shall take effect immediately.