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 […]
Section 14-603 – County, Municipal Corporation, and Taxing District Interest Rates for Full Year Property Tax
(a) Except as provided in subsection (b) of this section and for estimated personal property tax in § 14-604 of this subtitle, the rate of interest for full year county or municipal corporation property tax or taxing district property tax is two-thirds of 1% for each month or fraction of a month that the county or […]
Section 14-604 – County or Municipal Corporation Property Tax or Taxing District Property Tax Other Than as Provided in 14-603
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, an interest charge for: (1) overdue final determination of estimated county or municipal corporation property tax on personal property or operating property; or (2) overdue 1/4, 1/2, or 3/4 year county or municipal […]
Section 14-605 – When Timely Property Tax Payment Is Not Made
If a person fails to pay property tax when required by this article, the person shall pay interest on the total tax liability on property for each month or fraction of the month from the date the property tax payment is required to be paid under Title 10 of this article to the date the […]
Section 14-507 – Filing Address for Notices and Orders
(a) In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest. (b) The […]
Section 14-606 – When Timely Property Tax Payment Is Not Made — When Montgomery County or Prince George’s County Tax Is Deferred
If a person is granted a deferral that extends the time to pay Montgomery County property tax or Prince George’s County property tax under § 10-201 of this article, the person shall pay interest on the county property tax payment from the due date without a deferral until the date that the county property tax […]
Section 14-508 – Special Provisions Relating to Income Producing Real Property
(a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides […]