Section 14-829 – Fixing Amount Necessary for Redemption After Action to Foreclose Instituted
(a) If the property is redeemed after an action to foreclose the right of redemption is instituted and there is any dispute regarding redemption, the person redeeming may apply to the court before which the action is pending to fix the amount necessary for redemption in accordance with the provisions of this subtitle. (b) Except as provided […]
Section 14-830 – Rights During Redemption Period; Receivers; Possession and Rents; Conservation Expenses Added to Redemption Amount
(a) The owner of any property sold under the provisions of this subtitle shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over the property until the right of redemption has been finally foreclosed under the provisions of this subtitle. (b) The holder of any […]
Section 14-831 – Assessment During Redemption Period; Assessment to Certificate Holder; Subsequent Taxes Must Be Paid Before Deed Is Delivered
Until a judgment is issued by the circuit court that forecloses all rights of redemption in any property sold by the collector, the property shall continue to be assessed as though no sale had been made, whether the governing body of the county or some other person holds the certificate of sale. Once the judgment […]
Section 14-832 – Construction of Sections
The provisions of §§ 14–832.1 through 14–854 of this subtitle shall be construed to ensure a balance between: (1) the due process and redemption rights of persons that own or have an interest in property sold at a tax sale; and (2) the public policy of providing marketable title to property that is sold at a tax […]
Section 14-832.1 – Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne’s County
In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the nonpayment of any taxes and the sale has not been ratified and confirmed, any purchaser at the prior tax sale may proceed under the provisions of this subtitle to foreclose all rights of redemption in the property purchased. The […]
Section 14-704 – Tax Penalty — When Annual Report Not Submitted
(a) (1) If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess: (i) an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and (ii) an additional penalty of 2% of the initial tax penalty for each 30 days […]
Section 14-705 – Tax Penalty — When Inaccurately Reported Property Assessed
If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.
Section 14-804 – Unpaid Taxes Are Lien on Real Property; Lien of Unpaid Taxes on Personal Property; Lien on Deferred Property
(a) (1) Except as provided in paragraph (2) of this subsection, all unpaid taxes on real property shall be, until paid, liens on the real property in respect to which they are imposed from the date they became or become payable. (2) A lien on real property under paragraph (1) of this subsection terminates 20 years after the […]
Section 14-805 – Priority of Liens
(a) From the date property tax on real property is due, liability for the tax and a 1st lien attaches to the real property in the amount of the property tax due on the real property. (b) Except as provided in subsection (c) of this section, from the date property tax on personal property is due, liability […]
Section 14-806 – Release of Liens to Facilitate Transfer of Vacant Property
(a) In this section, “Board” means the Board of Estimates of Baltimore City. (b) (1) To facilitate a transfer of real property the governing body of a county or municipal corporation or, in Baltimore City, the Board may release any liens for unpaid real property taxes or other charges and assessments imposed by the county or municipal corporation […]