PocketLaw | Maryland Code | Tax Sales

Tax Sales

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Sale by collector; exceptions

Sale by municipal collector after notice to county collector; special provisions as to Calvert County and Garrett County

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

Properties which may be withheld from sale

Notice of sale

Notice by advertising; expense a lien on property

Property to be sold as entirety

Not necessary to sell personal property of owner

Sale of property subject to a ground rent

Sale at public auction

Section
14-817.1

Sale at public auction -- Notice to owner after sale

Payment of purchase price

Owner unlocated

Certificate of sale -- In general

Certificate of sale -- Assignment

Certificate of sale -- Recording

Certificate of sale -- As evidence

Purchase by county commissioners or other taxing agencies -- In general

Purchase by county commissioners or other taxing agencies -- Right to sell property

Purchase by governing body of county or other taxing agencies or transfer to land bank authority -- Payment of tax claims of other taxing agencies or of the State.

Right of redemption

Required payments; interest rate on redemption; notice to holder of certificate; execution of certificate

Fixing amount necessary for redemption after action to foreclose instituted

Rights during redemption period; receivers; possession and rents; conservation expenses added to redemption amount

Assessment during redemption period; assessment to certificate holder; subsequent taxes must be paid before deed is delivered

Construction of sections

Section
14-832.1

Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County

Section
14-832.2

Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County -- Ratified and confirmed sales

Section
14-832.3

Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County -- Proceedings to set aside or modify title

Complaints by holders of certificates of sale to foreclose right of redemption; exceptions

Jurisdiction of court

Form of complaint

Parties

How unknown owner made party

Affidavit of search

Issuance of process

Notice by publication

Validity of taxes and sale presumed unless attacked in answer

Plaintiff or holder of certificate of sale reimbursed for expenses incurred

Final order

Reopening judgments; judgment conclusive

Judgment bars redemption only in property described therein

Purchaser's deed; failure to comply with terms of judgment as to payments

Judgment declaring sale void

Sale of property for failure to pay alley assessment charge in Baltimore City

Section
14-849.1

Sale of property to enforce lien for water and sewer service.

Obtaining possession

Repeal of inconsistent acts; Allegany County exempt

Tax sales

Purchase by the State of property taken in execution of State suit to recover taxes

Special provision for less than full year property