§ 10–1103.07. Collection of rental payments; failure to make payments.
(a) The Mayor shall take such action as he in his discretion considers necessary or desirable to secure the payment to the District of rents due and payable on vaults; interest on late rental payments; the cost of any advertising required by this part; the cost to the District of sealing off, removing in whole or in part, filling, reconstructing, repairing, or closing a vault or vault opening, or performing any other service in connection therewith; and interest at the rate of 1 per centum per month or part thereof in every case in which payment to the District for the cost of performing work authorized by this part is not made within 30 days after a bill for such cost shall have been rendered.
(b) Charges authorized to be made by this part and not paid within 90 days after the close of the fiscal year in which such charges accrue shall be levied by the Mayor as a tax against the property abutting the public space in which a vault is located, such tax to be collected as provided in this section. Such tax shall include, without limitation, rents due and payable on vaults, interest on late rental payments, costs for sealing off, removing in whole or in part, filling, repairing, reconstructing, or closing a vault or vault opening, interest on late payments of such costs, and any advertising required by this part. The tax authorized to be levied and collected under this section may be paid without interest within 60 days from the date such tax was levied. Interest of one-half of 1 per centum for each month or part thereof shall be charged on all unpaid amounts from the expiration of 60 days from the date such tax was levied. Any such tax may be paid in 3 equal installments with interest thereon. If any such tax or part thereof shall remain unpaid after the expiration of 2 years from the date such tax was levied, the property against which said tax was levied may be sold for such tax or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale in the same manner and under the same conditions as property sold for delinquent general real estate taxes, if said tax with interest and penalties thereon shall not have been paid in full prior to said sale.
(c)(1) For vault years beginning after June 30, 2015, the Mayor, in the Mayor’s discretion, may seal off, remove in whole or in part, fill, reconstruct, repair, or close a vault or vault opening, or perform any other service in connection with a vault or vault opening that the Mayor considers necessary or appropriate; provided, that should the subject vault contain utility infrastructure, the Mayor shall confer with the affected utility before any modification to the vault about whether the planned activity would compromise the operations of the utility infrastructure system.
(2) The Chief Financial Officer shall levy a charge against the abutting property for the reasonable cost of action by the Mayor.
(d)(1) Beginning September 15, 2015, interest on any unpaid vault rent for any vault year and the charges authorized under subsection (a) of this section shall accrue at the rate set forth in § 47-811(c) per month or part thereof after the due date prescribed in § 10-1103.04.
(2) Except as provided in subsection (f) of this section, the abutting property for any vault located in the public space shall be sold by the Chief Financial Officer at a tax sale held under Chapter 13A of Title 47 [§ 47-1330 et seq.] for vault rent, charges, and interest that are delinquent as of the October 1st before the tax sale.
(3) Notwithstanding any other provision of law, delinquent vault rent, charges, and interest shall not be required to be certified for purposes of the tax sale and the lien priority of vault rents, charges, and interest shall be immediately junior to real property taxes.
(e) Payments shall be applied to the oldest vault year owed, and within such year first to interest, then to charges, and then to rent.
(f)(1) When a responsible condominium unit owners’ association is billed for vault rent, charges, and interest and the rent, charges, and interest are not timely paid, the rent, charges, and interest shall constitute a delinquent tax to be collected against the responsible condominium unit owners’ association in accordance with Chapter 44 of Title 47 [§ 47-4401 et seq.], notwithstanding § 42-1901.04 or any other provision to the contrary. Liability shall follow to any subsequent or successor responsible condominium unit owners’ association or the resulting owners of any termination of the condominium, as the case may be, notwithstanding any other law to the contrary.