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 14-891 – Homeowner Protection Fund — Purpose — Fund Sources — Budget Appropriation — Use of Fund — Investments and Expenditures — Exclusive Source
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “Fund” means the Homeowner Protection Fund. (b) There is a Homeowner Protection Fund. (c) The purpose of the Fund is to finance the Program. (d) The Department shall administer the Fund. (e) (1) The Fund is a special, nonlapsing fund that is not subject to […]
Section 14-866 – Duty to Initiate Action; Compromise of Claim
(a) If a request is made under § 14-865 of this subtitle, the Attorney General or attorney requested to initiate an action shall initiate the action. (b) If the Attorney General and the Treasurer, or the collector, the chief fiscal officer, and the attorney of the county or municipal corporation agree that the full amount of the […]
Section 14-888 – Efforts by Ombudsman for Enrollee — Communication With Homeowner — Assistance — Forgiveness of Tax Debt
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) For each homeowner enrolled in the Program, the Ombudsman shall make intensive efforts to: (1) determine why the homeowner has not paid the taxes due; and (2) provide appropriate assistance to help the homeowner pay the taxes due and retain the dwelling. (b) The Ombudsman shall […]
Section 14-867 – Attachment Authorized; Attachment Bond
(a) (1) An action under § 14-866 of this subtitle may be commenced by a writ of attachment against any asset of the defendant. (2) Except as otherwise provided in this article, the attachment shall be governed in all respects by the law and Maryland Rules applicable to attachments for liquidated damages against nonresidents. (b) The plaintiff in the […]
Section 14-889 – Interest on Unpaid Taxes — Additional Charges Prohibited
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) (1) The Department may charge interest on unpaid taxes owed to the Department at a rate not exceeding 6%. (2) The Ombudsman may set a lower interest rate or waive interest entirely at the Ombudsman’s discretion. (b) Other than the interest specified in subsection (a) of […]
Section 14-868 – Naming of Plaintiff
The plaintiff named in an action under § 14-866 of this subtitle shall be: (1) for an action to collect State tax: (i) the State; or (ii) the Treasurer, or other State officer who is authorized by law to collect the tax; (2) for an action to collect county tax: (i) the Mayor and City Council of Baltimore City or […]
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 […]