§ 42–3173.10. Recovery of costs by the District of Columbia.

(a) Within 120 days after a deteriorated structure is enclosed or demolished under this subchapter, the Mayor shall determine the total costs incurred by the District to bring about the demolition or enclosure. The total costs shall:

(1) Include all reasonable costs, including administrative costs;

(2) Include the cost of repairing damage to adjoining premises; and

(3) Be reduced by the amount, if any, received from the sale of old material.

(b)(1) The Mayor shall assess the total costs determined under subsection (a) of this section as a tax on the lot on which the deteriorated structure stands or stood.

(2) A tax assessed under this section may be paid without interest within 60 days after the date the tax is assessed. Interest of 18% per annum shall be charged on the unpaid portion of the tax, if any, and interest on the unpaid portion of the tax shall accrue from the date the tax was assessed.

(3) If a portion of the tax assessed under this section remains unpaid one year after the date the tax was assessed, the property against which the tax was assessed may be sold for the tax or unpaid portion of the tax, with interest and penalties thereon, at the next tax sale in the same manner and under the same conditions as property sold for delinquent general taxes.

(4) In selling a property tax lien under paragraph (3) of this subsection, the Mayor may forgive up to 50% of the amount of any outstanding taxes owed on the property, and may forgive in full any penalties or interest accrued on the taxes owed, if the property is transferred to a low-income household, as defined in § 42-2851.02(10), or a nonprofit housing entity providing housing opportunities to low-income households; provided, that:

(A) The transferee, if a low-income household, shall maintain the property as his or her principal place of residence for at least 5 years;

(B) The transferee, if a nonprofit housing entity, shall:

(i) If the property is developed for homeownership opportunities, require that the homeowner maintain the property as his or her principal place of residence for at least 5 years;

(ii) If the property is developed for rental opportunities, maintain the rental units as units affordable to, and occupied by, low-income, very low-income, or extremely low-income households for not less than 20 years; and