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 […]
Section 14-848 – Judgment Declaring Sale Void
If the judgment of the court declares the sale void and sets it aside, the collector shall repay the holder of the certificate of sale the amount paid to the collector on account of the purchase price of the property sold, with interest at the rate provided in the certificate of tax sale, together with […]
Section 14-849 – Sale of Property for Failure to Pay Alley Assessment Charge in Baltimore City
(a) Notwithstanding any law to the contrary, in Baltimore City, the Mayor and City Council may not sell a taxpayer’s property for failure by the taxpayer to pay an alley assessment charge. (b) Except as provided in subsection (c) of this section, this section does not affect any other right or remedy of the City for the […]
Section 14-849.1 – Sale of Property to Enforce Lien for Water and Sewer Service
(a) In Baltimore City, the Mayor and City Council may not sell a property to enforce a lien for unpaid charges for water and sewer service unless: (1) the lien is for at least $350; (2) the property is not: (i) a residential property; or (ii) real property that is exempt from taxation under § 7–204(1) or (2) of this […]
Section 14-850 – Obtaining Possession
Any person who acquires a deed to property under this subtitle is entitled to issuance of a writ for possession of the property under the Maryland Rules as if the person had obtained a judgment awarding possession of the property.
Section 14-835 – Form of Complaint
(a) A person shall file a complaint in the circuit court for the county in which the land is located, that states: (1) the fact of the issuance of the certificate of sale; (2) a description of the property in substantially the same form as the description appearing on the certificate of tax sale and, if the person […]
Section 14-851 – Repeal of Inconsistent Acts; Allegany County Exempt
Any act, whether public general or public local, inconsistent with the provisions of Parts I through III of this subtitle, is repealed to the extent of the inconsistency; but all laws repealed by this subtitle shall nevertheless remain in force in respect to any tax sale made or instituted before December 31, 1943. Any tax […]
Section 14-836 – Parties
(a) The plaintiff in any action to foreclose the right of redemption shall be the holder of the certificate of sale. (b) (1) Except as otherwise provided in this subsection, the defendants in any action to foreclose the right of redemption shall be: (i) the record title holder of the property as disclosed by a search performed in accordance […]
Section 14-852 – Tax Sales
When land is sold to pay county or State taxes, or both, assessed on the land and in default, and the owner of the land at the time of the tax sale, the owner’s heirs, devisees, or assigns, severally, jointly or in continuous successive ownership have held the land sold in adverse possession for 7 […]