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 […]
Section 14-876 – In Rem Foreclosure Action — Hearing
(a) A circuit court may not set a hearing for an in rem foreclosure until 30 days after the complaint for an in rem foreclosure is filed. (b) At the hearing, any interested party shall have the right to be heard and to contest the delinquency of the taxes and the adequacy of the proceedings. (c) If the […]
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 14-837 – How Unknown Owner Made Party
When an owner cannot be ascertained as provided in § 14-836 of this subtitle, the unknown owner of the property may be included as a defendant by the following designation: “Unknown owner of property ….. (giving a description of the property in substantially the same form as the description that appears on the Collector’s certificate […]
Section 14-853 – Purchase by the State of Property Taken in Execution of State Suit to Recover Taxes
If property is taken in execution in a suit by the State to recover taxes, in order to protect the interest of the State the Comptroller may purchase the property for State use if the purchase price does not exceed the amount of the State’s demand and the cost and expenses of the sale.
Section 14-838 – Affidavit of Search
Every complaint to foreclose the right of redemption filed against an unknown owner as described in § 14-837 of this subtitle shall have attached to it an affidavit by the person making the search that the owner of the property or a part of the property is unknown, although a complete search of the records […]
Section 14-854 – Special Provision for Less Than Full Year Property
Property on which property tax is computed under §§ 10-103, 10-104, 10-105, 10-304, and 10-305 of this article may be sold for taxes only: (1) during a succeeding year; and (2) in accordance with the laws of the jurisdiction where the property is located.
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 […]