References

2022 Annual Maryland Tax Sale Report [link] (accessed March 7, 2023).  

Avenancio-León, Carlos & Troup Howard (2022): “The Assessment Gap: Racial Inequalities in Property Taxation,” Quarterly Journal of Economics, 137(3): 1383-1434. 

Besley, Timothy J. & Harvey S. Rosen (1999): “Sales Tax and Prices: An Empirical Analysis,” National Tax Journal, 52(2): 151-323. 

Chirico, Michael, Robert Inman, Charles Loeffler, John MacDonald, & Holder Sieg (2019): “Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies,” National Tax Journal, 72(3): 479-506.  

Clifford, Ralph D., “Massachusetts Has a Problem: The Unconstitutionality of the Tax Deed,” U Mass Law Review, 13(2): 274-305: [link]

Deerson, David, Joshua Polk, & Christina Martin (2023): “Home Equity Theft: Tax Foreclosure Laws in 50 States and the District of Columbia,” Pacific Legal Foundation report: [link] (accessed March 7, 2023).  

District of Columbia Code §§ 47-1382.01, -1332(c)(2) [link] (accessed March 7, 2023). 

District of Columbia Municipal Regulations and District of Columbia Register: §§ 9-317, -318, -335, -337 [link] (accessed March 7, 2023). 

District of Columbia, Office of Tax and Revenue: “District of Columbia 2022 Real Property Tax Sale Informational Guide,” [link] (accessed March 3, 2023). 

District of Columbia Office of Tax and Revenue, “Real Property Tax Rates and Billing FAQs”: https://otr.cfo.dc.gov/page/real-property-tax-rates-and-billing-faqs (accessed March 5, 2023). 

District of Columbia Office of Tax and Revenue, “Real Property Tax Sale 2022 Tax Sale Notice” [link] (accessed February 15, 2023). 

District of Columbia Office of Tax and Revenue, Real Property Tax Relief and Tax Credits: https://otr.cfo.dc.gov/page/real-property-tax-relief-and-tax-credits (accessed February 15, 2023). 

LaPoint, Cameron (2023): “Property Tax Sales, Private Capital, and Gentrification in the U.S.,” SSRN Working Paper, No. 4219360: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4219360. 

Md. Code Ann. §§ 14-820, -833, -836, -852 [link] (accessed March 7, 2023). 

Moulton, Stephanie, J. Michael Collins, Cäzilia Loibl, Donald Haurin, & Julia Brown (2022): “Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market,” National Tax Journal, 75(1): 33-59.  

Rao, John (2012): “The Other Foreclosure Crisis: Property Tax Lien Sales,” NCLC National Consumer Law Center report: https://www.nclc.org/issues/the-other-foreclosure-crisis.html. 

Sallah, Michael, Debra Cenziper, & Steven Rich, “Left with Nothing,” Washington Post (September 8, 2013): https://www.washingtonpost.com/sf/investigative/2013/09/08/left-with-nothing. 

Tyler v. Hennepin County, Minnesota: https://www.supremecourt.gov/docket/docketfiles/html/public/22-166.html (accessed March 7, 2023). 

Va. Code Ann. §§ 58.1-3915, -3916, -3918, 3965, -3967, -3975, [link] (accessed March 7, 2023). 

Wv. Code Ann §§ 11A-1-3(a), 3-10, -3-52, 3-54, -3-56(a)(1), -4-3, [link] (accessed March 7, 2023).