Section 14-879 – Tax Sale Reports
(a) (1) The Department shall conduct an annual survey of each county that conducts a tax sale under Part III of this subtitle to obtain the information specified in this section. (2) Each county shall provide the Department all the information specified in this section on the form that the Department provides. (b) (1) The Department shall obtain the data […]
Section 14-880 – Annual Report — Data Collected — Publication and Submission of Report
(a) Each year, the Department shall issue a report that includes: (1) an analysis and summary of the information collected through the survey under § 14–879 of this part; and (2) the following information concerning the activities of the State Tax Sale Ombudsman established under § 2–112 of this article in the preceding taxable year: (i) the number of […]
Section 14-883 – Definitions
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this part the following words have the meanings indicated. (b) “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who: (1) is a dependent of the homeowner under § 152 of the […]
Section 14-884 – Homeowner Protection Program — Purpose of Program
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) There is a Homeowner Protection Program administered by the Ombudsman in the Department. (b) The purpose of the Program is to divert vulnerable homeowners from the private tax lien sale process under Part III of this subtitle into an alternative program with the primary […]
Section 14-885 – Eligible Homeowners — Process Established — Annual Determination of Number of Enrollees — No Local Costs Contributions Required
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) (1) To be eligible for the Program a homeowner shall: (i) reside in a dwelling that has an assessed value of $300,000 or less; and (ii) have a combined income of $60,000 or less. (2) The Department may establish, by regulation, additional eligibility criteria for enrollment in […]
Section 14-839 – Issuance of Process
(a) (1) The plaintiff shall show in the title of the complaint the last address known to the plaintiff or to the attorney filing the complaint of each defendant, as obtained from: (i) any records examined as part of the title examination; (ii) the tax rolls of the collector who made the sale, as to the property described in […]
Section 14-840 – Notice by Publication
At the same time the summons is issued as provided by § 14-839 of this subtitle, the court shall pass an order of publication directed to all defendants, naming them as provided by this subtitle. The property shall be described in the order of publication as the property is described on the collector’s certificate of […]
Section 14-842 – Validity of Taxes and Sale Presumed Unless Attacked in Answer
In any proceeding to foreclose the right of redemption, it is not necessary to plead or prove the various steps, procedure and notices for the assessment and imposition of the taxes for which the property was sold or the proceedings taken by the collector to sell the property. The validity of the procedure is conclusively […]
Section 14-843 – Plaintiff or Holder of Certificate of Sale Reimbursed for Expenses Incurred
(a) (1) Except as provided in subsection (b) of this section, on redemption, the plaintiff or the holder of a certificate of sale may be reimbursed for expenses incurred in any action or in preparation for any action to foreclose the right of redemption as provided in this section. (2) The plaintiff or holder of a certificate of […]
Section 14-844 – Final Order
(a) After the time limit set in the order of publication and in the summons expires, the court shall enter judgment foreclosing the right of redemption. An interlocutory order is not necessary. The judgment is final and conclusive on the defendants, their heirs, devisees, and personal representatives and they or any of their heirs, devisees, executors, […]