reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  14-840 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 tax sale. The order of publication shall warn any person that has or claims to have an interest in the property to answer the complaint or to redeem the property on or before the date named in the order of publication and in case of failure to appear, answer, or redeem the property a judgment will be entered that forecloses all rights of redemption in the property. The date named may not be less than 60 days from the date of the order. When the order of publication is issued and published, any person that has any right, title, interest, claim, lien, or equity of redemption in the property is bound by the judgment of the court that may be passed in the case as if the person were personally served with process. The order of publication shall be in substantially the following form:Order of Publication    “The object of this proceeding is to secure the foreclosure of all rights of redemption in the following property .... in the ...., sold by the Collector of Taxes for the .... of .... and the State of Maryland to the plaintiff in this proceeding:    (Here insert description of property in substantially the same form as the description appearing on the Collector’s certificate of tax sale.)    The complaint states, among other things, that the amounts necessary for redemption have not been paid.    It is thereupon this .... day of ...., 20.., by the Circuit Court for ...., Ordered, That notice be given by the insertion of a copy of this order in some newspaper having a general circulation in .... once a week for 3 successive weeks, warning all persons interested in the property to appear in this Court by the .... day of ...., 20.., and redeem the property .... and answer the complaint or thereafter a final judgment will be entered foreclosing all rights of redemption in the property, and vesting in the plaintiff a title, free and clear of all encumbrances.”.
MD. Tax - Property Code Ann. §  14-842 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-842 - Validity of Taxes and Sale Presumed Unless Attacked in Answer

    In any proceeding to foreclose the right of redemption, it is not necessary to plead or prove the various steps, procedure and notices for the assessment and imposition of the taxes for which the property was sold or the proceedings taken by the collector to sell the property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, set up as a defense the invalidity of the taxes or the invalidity of the proceedings to sell or the invalidity of the sale. A defendant alleging any jurisdictional defect or invalidity in the taxes or in the proceeding to sell, or in the sale, must particularly specify in the answer the jurisdictional defect or invalidity and must affirmatively establish the defense.
MD. Tax - Property Code Ann. §  14-845 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-845 - Reopening Judgments; Judgment Conclusive

    (a)    A court in the State may not reopen a judgment rendered in a tax sale foreclosure proceeding except on the ground of lack of jurisdiction or fraud in the conduct of the proceedings to foreclose; however, no reopening of any judgment on the ground of constructive fraud in the conduct of the proceedings to foreclose shall be entertained by any court unless an application to reopen a judgment rendered is filed within 1 year from the date of the judgment.    (b)    If the judgment of the court foreclosing all rights of redemption is set aside, the amount required to redeem is the amount required by this subtitle, and in addition, the reasonable value, at the date the judgment is set aside, of all improvements made on the property and all costs incurred with respect to development of the property by the purchaser and the purchaser’s successors in interest.    (c)    In Baltimore City, with respect to abandoned property that is subject to § 14-817(c) of this subtitle:        (1)    a defendant or any person described in § 14-836(b)(1) or (4)(i) of this subtitle may file an action to recover damages on the ground of inadequate notice within 3 years after the date of judgment foreclosing rights of redemption;        (2)    damages in an action under item (1) of this subsection may not exceed the fair market value of that person’s interest in the property at the time of the sale; and        (3)    a person may not file to reopen a judgment foreclosing rights of redemption based on inadequate notice.    (d)    A court in the State may not reopen a judgment rendered in a foreclosure proceeding instituted by the Mayor and City Council of Baltimore City under former Article 81, §§ 117 through 121 of the Code unless an application to reopen the judgment is filed on or before June 30, 1987. After June 30, 1987, any judgment rendered under former Article 81, §§ 117 through 121 of the Code shall be deemed conclusively to have been ratified by all persons who might otherwise have grounds to object to the judgment.
MD. Tax - Property Code Ann. §  14-846 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-846 - Judgment Bars Redemption Only in Property Described Therein

    When a complaint to foreclose the right of redemption, as provided in this subtitle, is filed, and the plaintiff has described or does describe the property in the complaint in a manner other than that contained in the certificate of sale, any judgment entered barring the defendant’s right to redeem bars the defendant’s interest in the property described in the judgment, and that property only, provided the description in the judgment, the description in the complaint, and the description in the certificate of sale are intended to describe the same property.
MD. Tax - Property Code Ann. §  14-847 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-847 - Purchaser's Deed; Failure to Comply With Terms of Judgment as to Payments

    (a)    (1)    Except as provided in paragraph (2) of this subsection, the judgment of the court shall direct the collector to execute a deed to the holder of the certificate of sale in fee simple or in leasehold, as appropriate, on payment to the collector of the balance of the purchase price, due on account of the purchase price of the property, together with all taxes and interest and penalties on the property that accrue after the date of sale. The judgment shall direct the supervisor to enroll the holder of the certificate of sale in fee simple or in leasehold, as appropriate, as the owner of the property.        (2)    In Frederick County, if the collector is absent, the deed may be executed by a deputy collector designated by the collector.    (b)    The deed shall be prepared by the holder of the certificate of sale or the attorney for the holder of the certificate of sale and all expenses incident to the preparation and execution of the deed shall be paid by the holder of the certificate of sale.    (c)    The clerk of the court in which the suit is instituted shall issue a certified copy of the judgment of the court to the collector and supervisor and the collector is not obligated to execute the deed provided for in this section until that certified copy of the judgment is delivered to the collector.    (d)    (1)    If the holder of the certificate of sale does not comply with the terms of the final judgment of the court within 90 days as to payments to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale, that judgment may be stricken by the court on the motion of an interested party for good cause shown.        (2)    In Baltimore City, a certificate holder who has been enrolled as the owner of the property under subsection (a) of this section is not an interested party within the meaning of this subsection.
MD. Tax - Property Code Ann. §  14-848 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 all taxes that accrue after the date of sale, which were paid by the holder of the certificate of sale or the predecessor of the holder of the certificate of sale, and all expenses properly incurred in accordance with this subtitle. If the collector paid the claims of any other taxing agency, the collector is entitled to a refund of the claim from the taxing agency with interest. The collector shall proceed to a new sale of the property under this subtitle and shall include in the new sale all taxes that were included in the void sale, and all unpaid taxes that accrued after the date of sale declared void.
MD. Tax - Property Code Ann. §  14-849 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 collection of an alley assessment charge.    (c)    Baltimore City may not acquire owner-occupied residential property by means of execution of a judgment for failure by the owner, upon whom the alley assessment charge was originally made, to pay the alley assessment charge.
MD. Tax - Property Code Ann. §  14-849.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 article; and        (3)    the unpaid charges for water and sewer service are at least 3 quarters in arrears.    (b)    Notwithstanding subsection (a) of this section, the Mayor and City Council may enforce a lien on a property other than residential property or real property that is exempt from taxation under § 7–204(1) or (2) of this article for unpaid water and sewer service that is less than $350 if the property is being sold to enforce another lien.    (c)    This section does not affect any other right or remedy of Baltimore City for the collection of a water and sewer service charge.
MD. Tax - Property Code Ann. §  14-850 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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.
MD. Tax - Property Code Ann. §  14-851 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 sales made or instituted after December 31, 1943, shall be made only in accordance with the provisions of Parts I through III of this subtitle. However, all laws repealed by this subtitle shall nevertheless remain in force with respect to any tax sales made or instituted in Allegany County on or before July 1, 1984. Any tax sales made or instituted after July 1, 1984 in Allegany County shall be made only as provided under this subtitle.
MD. Tax - Property Code Ann. §  14-852 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 years after the final ratification of the tax sale and before action or suit is brought, and prosecuted by the purchaser at the tax sale, the purchaser’s heirs, devisees, or assigns to obtain possession of the land, the possession is a bar to all right, title, claim, interest, estate, demand, right of entry, and right of action of the purchaser or the purchaser’s heirs, devisees, or assigns derived from the tax sale as to the land held in possession. This section applies to all tax sales except for tax sales made and ratified on or before the 1st day of May, in the year 1900, its operation and effect is suspended for 1 year from the 1st day of May, in the year 1906.
MD. Tax - Property Code Ann. §  14-853 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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.
MD. Tax - Property Code Ann. §  14-854 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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.
MD. Tax - Property Code Ann. §  14-864 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-864 - Action to Collect Tax -- in General

    On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.
MD. Tax - Property Code Ann. §  14-865 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-865 - Duty to Request Action

    (a)    Except as otherwise provided in subsection (b) of this section:        (1)    if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and        (2)    if a tax under this article is not paid when due to a county or municipal corporation, the collector shall request the attorney for the county or municipal corporation to institute an action against the person responsible for the tax.    (b)    An officer of the State, a county, or a municipal corporation is not required to request the action under subsection (a) of this section if:        (1)    the taxes are sufficiently secured by a lien on real property under this title; or        (2)    it is certain that no part of a judgment in the action would be collectible.
MD. Tax - Property Code Ann. §  14-866 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-866 - Duty to Initiate Action; Compromise of Claim

    (a)    If a request is made under § 14-865 of this subtitle, the Attorney General or attorney requested to initiate an action shall initiate the action.    (b)    If the Attorney General and the Treasurer, or the collector, the chief fiscal officer, and the attorney of the county or municipal corporation agree that the full amount of the claim would be uncollectible, the Attorney General or attorney may:        (1)    compromise the claim;        (2)    accept a lesser amount on behalf of the collector or State Treasurer; and        (3)    issue a release of the claim or satisfaction of the judgment.
MD. Tax - Property Code Ann. §  14-867 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-867 - Attachment Authorized; Attachment Bond

    (a)    (1)    An action under § 14-866 of this subtitle may be commenced by a writ of attachment against any asset of the defendant.        (2)    Except as otherwise provided in this article, the attachment shall be governed in all respects by the law and Maryland Rules applicable to attachments for liquidated damages against nonresidents.    (b)    The plaintiff in the action under subsection (a) of this section is not required to file an attachment bond.
MD. Tax - Property Code Ann. §  14-868 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-868 - Naming of Plaintiff

    The plaintiff named in an action under § 14-866 of this subtitle shall be:         (1)    for an action to collect State tax:            (i)    the State; or            (ii)    the Treasurer, or other State officer who is authorized by law to collect the tax;        (2)    for an action to collect county tax:            (i)    the Mayor and City Council of Baltimore City or the governing body of the county; or            (ii)    the county collector with a designation of authority;        (3)    for an action to collect municipal corporation property tax:            (i)    the governing body of the municipal corporation; or            (ii)    the municipal corporation collector with a designation of authority; or        (4)    for an action to collect more than 1 tax from the same person, the collector or other officer who is authorized to collect the taxes.
MD. Tax - Property Code Ann. §  14-869 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|Section 14-869 - Judicial Proceeding Generally

    (a)    If the plaintiff in an action under § 14–866 of this subtitle requests, the case shall be brought to trial as soon as the case is at issue, and shall have precedence over all other civil cases.    (b)    (1)    In an action under § 14–866 of this subtitle the certificate of the Comptroller or of the collector of any county or municipal corporation showing the amount of tax due with all penalties and interest:            (i)    is prima facie evidence to entitle the plaintiff to judgment for the amount of the tax, penalty, and interest; and            (ii)    shall give the defendant the burden of proving that the tax has been paid or any other sufficient defense.        (2)    This section does not permit the defendant to use a defense that the defendant might have raised by way of appeal from the assessment on which the tax was imposed.
MD. Tax - Property Code Ann. §  14-870 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part IV - Actions to Collect Tax|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.
MD. Tax - Property Code Ann. §  14-873 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part V - Judicial in Rem Tax Foreclosure|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 real property;        (4)    a taxing agency that has the authority to collect tax on the real property; or        (5)    any person having an interest in the real property whose identity and address are:            (i)    reasonably ascertainable from the county land records; or            (ii)    revealed by a full title search consisting of at least 50 years.    (c)    “Tax” has the meaning stated in § 14–801 of this subtitle.