Section 14-917 – Interest
(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid. (b) Interest may not be paid on a refund […]
Section 14-918 – Refunds on Taxes Distributed to a County or Municipal Corporation
If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.
Section 14-919 – Interest From Municipal Corporation or County
(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. […]
Section 14-890 – Foreclosure and Sale of Dwelling of Formerly Enrolled Homeowner — Restrictions — Initiation of in Rem Foreclosure — Items Included in Complaint — Amended Complaint — Cure of Delinquent Taxes — Court Hearing — Entry of Judgment — Sale of Dwelling — Sale Final and Binding — Limitations on Actions by Homeowner or Interested Party
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “interested party” means: (1) the person who last appears as owner of the dwelling on the collector’s tax roll; (2) a mortgagee of the dwelling or assignee of a mortgage of record; (3) a holder of a beneficial interest in a deed of […]
Section 14-1001 – Negligent Failure to Provide Information
A person who negligently fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-869 – Judicial Proceeding Generally
(a) If the plaintiff in an action under § 14–866 of this subtitle requests, the case shall be brought to trial as soon as the case is at issue, and shall have precedence over all other civil cases. (b) (1) In an action under § 14–866 of this subtitle the certificate of the Comptroller or of the collector […]
Section 14-870 – Collection of Penalty Assessed Under 14-704
A penalty assessed against a person under § 14-704 of this title shall be added to any State tax that is assessed by the Department against the person. The Comptroller may collect the penalty from the person in the same manner as taxes are collected under this subtitle.
Section 14-873 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Interested party” means: (1) the person who last appears as owner of the real property on the collector’s tax roll; (2) a mortgagee of the property or assignee of a mortgage of record; (3) a holder of a beneficial interest in a deed of trust recorded against the […]
Section 14-874 – Foreclosure and Sale of Real Property
(a) Real property may be subject to foreclosure and sale under this part only if: (1) the property consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice; and (2) the total amount of liens for unpaid taxes on the […]
Section 14-875 – In Rem Foreclosure Action — Complaint
(a) A county or municipal corporation may file a complaint for an in rem foreclosure action in accordance with this part. (b) The county or municipal corporation may not file a complaint for an in rem foreclosure action unless: (1) the tax on the real property has been delinquent for at least 6 months; and (2) the right to […]