Councilmember Jack Evans
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.