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 14-817.1 – Sale at Public Auction — Notice to Owner After Sale
(a) Within 60 days after a property is sold at a tax sale, the collector shall send to the person who last appears as owner of the property on the collector’s tax roll, at the last address shown on the tax roll, a notice that includes: (1) a statement that the property has been sold to satisfy […]
Section 14-804 – Unpaid Taxes Are Lien on Real Property; Lien of Unpaid Taxes on Personal Property; Lien on Deferred Property
(a) (1) Except as provided in paragraph (2) of this subsection, all unpaid taxes on real property shall be, until paid, liens on the real property in respect to which they are imposed from the date they became or become payable. (2) A lien on real property under paragraph (1) of this subsection terminates 20 years after the […]
Section 14-805 – Priority of Liens
(a) From the date property tax on real property is due, liability for the tax and a 1st lien attaches to the real property in the amount of the property tax due on the real property. (b) Except as provided in subsection (c) of this section, from the date property tax on personal property is due, liability […]
Section 14-806 – Release of Liens to Facilitate Transfer of Vacant Property
(a) In this section, “Board” means the Board of Estimates of Baltimore City. (b) (1) To facilitate a transfer of real property the governing body of a county or municipal corporation or, in Baltimore City, the Board may release any liens for unpaid real property taxes or other charges and assessments imposed by the county or municipal corporation […]
Section 14-808 – Sale by Collector; Exceptions
(a) (1) Except for property that has been transferred by a municipality or county to a land bank authority established under § 1–1403 of the Local Government Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law […]
Section 14-809 – Sale by Municipal Collector After Notice to County Collector; Special Provisions as to Calvert County and Garrett County
(a) (1) When a property in a municipal corporation is delinquent in the payment of municipal corporation taxes or charges levied against the property, the appropriate municipal corporation official charged with the collection of taxes shall notify the collector of the county of the unpaid taxes or charges on the property. (2) If the procedures of this subtitle […]
Section 14-810 – Notice to Other Taxing Agencies; Certification of Taxes Due Other Agencies; Failure to Certify; Deductions From Collections in Cecil and Carroll Counties; Collection Fees in Code Counties
(a) At least 60 days before the mailing of the notices required by § 14–812 of this subtitle, the collector shall notify all other taxing agencies in the county in which the collector is elected or appointed, except the State, of the collector’s intention to hold a tax sale of property on which taxes are in […]
Section 14-811 – Properties Which May Be Withheld From Sale
(a) Except as provided in subsections (b) and (e) of this section, the collector may withhold from sale any property, when the total taxes on the property, including interest and penalties, amount to less than $250 in any 1 year. (b) (1) The collector may withhold from sale any residential property, when the total taxes on the property, […]