313.1 Real property taxes are payable semi-annually in the months of September and March.

313.2 [Repealed]

313.3 The tax bill shall include the following:

1. (a) The identity of the property by parcel or lot, and by square number;
2. (b) The amount of tax due; and
3. (c) The manner in which the tax is payable according to law.

313.4 The tax bill shall also identify each tax year, commencing with tax year 1980, for which any taxes remain unpaid, and state for each unpaid amount the penalty and interest accrued thereon.

313.5 If there are delinquent taxes owed on a parcel of real property, monies received in payment of real property taxes shall be applied (to the extent possible until those monies are expended) in the following order:

1. (a) First, to the payment of the delinquency of longest standing, and then to the penalty and interest due on that delinquency;
2. (b) Second, to the payment of the delinquency of next longest standing, and then to the penalty and interest accrued on that delinquency;
3. (c) Third, to any remaining delinquency or delinquencies, and then to the penalty and interest accrued on each delinquency; and
4. (c) Fourth, to the current tax liability.

SOURCE: Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§116, 137; as amended by Final Rulemaking published at 29 DCR 1908 (May 7, 1982); as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001).