(a) Within 30 days after the date of the tax sale, the Mayor shall send notice of the sale by first class mail, postage prepaid, bearing a postmark from the United States Postal Service to the last known address of the owner. If the premises address is different from the address of record of the owner, the Mayor shall send a duplicate copy of the notice to the premises address, addressed to “Property Owner.”
(b) The notice required pursuant to subsection (a) of this section shall be in substantively the following form:
(c) The tax sale purchaser shall cause a copy of the notice referred to in subsection (b) of this section to be posted on a place on the premises of the real property where it may be conveniently read. The copy of the notice shall be posted no sooner than 4 months after the date of the tax sale but at least 45 days before the filing of a complaint under § 47-1370.
(d) Subject to the Mayor’s authority to cancel the sale under § 47-1366(b)(3)(A) and (B), the failure of the Mayor to mail the notice as provided in subsections (a) and (b) of this section, or to include any tax amounts in the notice, shall not:
(1) Invalidate or otherwise affect a tax;
(2) Invalidate or otherwise affect a sale made under this chapter to enforce payment of taxes;
(3) Prevent or stay any proceedings under this chapter; or
(4) Affect the title of a purchaser.
(e) Action taken under § 47-1336, relating to energy efficient loans, shall be exempt from the notice requirements of this section.