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 14-836 – 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 […]
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 […]
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 […]