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 14-884 – 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 14-864 – Action to Collect Tax — in General
On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation […]
Section 14-886 – Application by Homeowner — Online or by Mail — Ombudsman — Enrollment Canceled — Notice of Cancellation — Reasons and Timing of Cancellation
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) A homeowner shall submit an application to the Department to be enrolled in the Program. (b) A homeowner may submit an application for the Program online or by mail. (c) The Ombudsman shall: (1) prominently advertise the Program and make applications available on the Ombudsman’s website; […]
Section 14-865 – Duty to Request Action
(a) Except as otherwise provided in subsection (b) of this section: (1) if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and (2) if a tax under this article is […]
Section 14-887 – Enrollment of Homeowner Before or After Lien Is Sold at Tax Sale — Payment by Department After Homeowner Enrolled — Outstanding Tax Debt — Lien by Department
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) If a homeowner is first enrolled in the Program before the lien on the homeowner’s dwelling is sold at tax sale: (1) the Department shall pay the county or municipal corporation the full amount of the tax lien and assume exclusive responsibility for collecting […]