Section 14-702 – County or Municipal Corporation Penalty Authorized
(a) Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property. (b) A tax penalty may be set only on […]
Section 14-817 – Sale at Public Auction
(a) (1) (i) The sale shall be held on the day and at the place stated in the notice by advertising. (ii) The sale shall be held in the county in which the land to be sold is located. (iii) If the sale cannot be completed on that day, the collector shall continue the sale as determined by the collector […]
Section 14-703 – Tax Penalty — When Timely Payment Not Made
If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title […]
Section 14-817.1 – Sale at Public Auction — Notice to Owner After Sale
(a) Within 60 days after a property is sold at a tax sale, the collector shall send to the person who last appears as owner of the property on the collector’s tax roll, at the last address shown on the tax roll, a notice that includes: (1) a statement that the property has been sold to satisfy […]
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 […]
Section 14-808 – Sale by Collector; Exceptions
(a) (1) Except for property that has been transferred by a municipality or county to a land bank authority established under § 1–1403 of the Local Government Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law […]