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, […]
Section 14-812 – Notice of Sale
(a) (1) At least 30 days before any property is first advertised for sale under this subtitle, the collector shall have mailed 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 statement giving the name of the person, and the […]
Section 14-813 – Notice by Advertising; Expense a Lien on Property
(a) (1) At any time after 30 days from the mailing of the statement and notice, the collector shall cause to be published, 4 times, once a week for 4 successive weeks in 1 or more newspapers that have a general circulation in the county in which the property is located, a notice that the property will, […]
Section 14-814 – Property to Be Sold as Entirety
Each parcel of property liable to sale shall be sold as an entirety as the parcel of property is assessed in the assessment records.
Section 14-815 – Not Necessary to Sell Personal Property of Owner
The power under this subtitle to sell property for the nonpayment of taxes exists notwithstanding the existence of personal property of the owner of the property to be sold.
Section 14-816 – Sale of Property Subject to a Ground Rent
(a) Except as provided in subsection (b) of this section, when any property subject to sale under this subtitle is subject to a ground rent or lease for a term of 99 years renewable forever, the collector shall sell the leasehold interest only, with the improvements erected on the leasehold interest, if any; provided, however, that […]
Section 14-817 – Sale at Public Auction
(a) (1) (i) The sale shall be held on the day and at the place stated in the notice by advertising. (ii) The sale shall be held in the county in which the land to be sold is located. (iii) If the sale cannot be completed on that day, the collector shall continue the sale as determined by the collector […]
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 […]