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 […]
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 14-830 – Rights During Redemption Period; Receivers; Possession and Rents; Conservation Expenses Added to Redemption Amount
(a) The owner of any property sold under the provisions of this subtitle shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over the property until the right of redemption has been finally foreclosed under the provisions of this subtitle. (b) The holder of any […]
Section 14-831 – Assessment During Redemption Period; Assessment to Certificate Holder; Subsequent Taxes Must Be Paid Before Deed Is Delivered
Until a judgment is issued by the circuit court that forecloses all rights of redemption in any property sold by the collector, the property shall continue to be assessed as though no sale had been made, whether the governing body of the county or some other person holds the certificate of sale. Once the judgment […]
Section 14-832 – Construction of Sections
The provisions of §§ 14–832.1 through 14–854 of this subtitle shall be construed to ensure a balance between: (1) the due process and redemption rights of persons that own or have an interest in property sold at a tax sale; and (2) the public policy of providing marketable title to property that is sold at a tax […]
Section 14-832.1 – Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne’s County
In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the nonpayment of any taxes and the sale has not been ratified and confirmed, any purchaser at the prior tax sale may proceed under the provisions of this subtitle to foreclose all rights of redemption in the property purchased. The […]
Section 14-818 – Payment of Purchase Price
(a) (1) (i) The payment of the purchase price and the high–bid premium, if any, shall be on the terms required by the collector. Except as provided in subparagraphs (ii) and (iii) of this paragraph and § 14–826 of this subtitle, the collector shall require the purchaser to pay, not later than the day after the sale, the […]