reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  14-821 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-821 - Certificate of Sale -- Assignment

    (a)    Except as provided in subsection (b) of this section, any certificate of sale executed and delivered by the collector to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser. The assignment of certificate of sale may be made in accordance with the provisions of law relating to the short assignment of mortgages.    (b)    A certificate of sale issued to a purchaser at a limited auction under § 14–817(d) of this subtitle may not be assigned to another person.
MD. Tax - Property Code Ann. §  14-822 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-822 - Certificate of Sale -- Recording

    The purchaser may record the certificate of sale and any assignment of the certificate of sale among the land records of the county in which the property is located, but failure to record does not affect the right to institute foreclosure proceedings as provided in this subtitle.
MD. Tax - Property Code Ann. §  14-823 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-823 - Certificate of Sale -- as Evidence

    The certificate of sale or assignment of the certificate of sale is presumptive evidence in all courts in all proceedings by and against the purchaser, and the purchaser’s representatives, heirs and assigns, of the truth of the statements in the certificate of sale or assignment of the certificate of sale, of the title of the purchaser to the property described in the certificate of sale or assignment of the certificate of sale, and of the regularity and validity of all proceedings had in reference to the taxes for the nonpayment of which the property was sold and the sale of the property.
MD. Tax - Property Code Ann. §  14-824 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-824 - Purchase by County Commissioners or Other Taxing Agencies -- in General

    (a)    Except as provided in subsection (b) of this section, the governing body of a county or other taxing agency shall buy in and hold any property in their respective counties offered for sale for nonpayment of any taxes for which there is no private purchaser.    (b)    (1)    The governing body of a county or other taxing agency may buy in and hold any abandoned property for which there is no private purchaser for the amount of the minimum bid set pursuant to § 14–817(c)(2) of this subtitle.        (2)    The governing body of a county or other taxing agency may transfer any interest it acquires in abandoned property to a land bank authority established under § 1–1403 of the Local Government Article of which the governing body or other taxing agency is a member.    (c)    The governing body of the county, a land bank authority established under § 1–1403 of the Local Government Article of which the county is a member, and other taxing agency have the same rights and remedies with regard to the property as other purchasers, including the right to foreclose the right of redemption.    (d)    A certificate of sale in the form provided in this subtitle shall be issued by the collector in the name of the governing body of the county or other taxing agency.
MD. Tax - Property Code Ann. §  14-825 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-825 - Purchase by County Commissioners or Other Taxing Agencies -- Right to Sell Property

    When the governing body of a county or other taxing agency has purchased any property at a tax sale, it may sell and assign the certificate of sale relating to the property or after foreclosure sell the property.
MD. Tax - Property Code Ann. §  14-826 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-826 - 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

    When any property on which there are unpaid taxes due to any other taxing agency or to the State is purchased by the governing body of the county at a sale held by the collector under this subtitle, or after being purchased is transferred to a land bank authority established under § 1–1403 of the Local Government Article, neither the governing body of the county nor an authority need make and the collector or other taxing agency or the State is not entitled to demand immediate payment of the taxes due another taxing agency or the State. On the resale of the property by the governing body of the county or authority, unless the property is redeemed by the owner in accordance with § 14–827 of this subtitle, or on the sale by the governing body of the county of a certificate of sale under § 14–825 of this subtitle, other than to an authority of which the governing body is a member, the governing body of the county or the authority shall pay to the other taxing agency and to the State the proportion of the proceeds of sale as the taxes due the other taxing agency or the State bear to the total amount of taxes due the State, the county, and all other taxing agencies, after deducting the cost of sale and all other expenses connected with the sale.
MD. Tax - Property Code Ann. §  14-827 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-827 - Right of Redemption

    The owner or other person that has an estate or interest in the property sold by the collector may redeem the property at any time until the right of redemption has been finally foreclosed under the provisions of this subtitle.
MD. Tax - Property Code Ann. §  14-828 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-828 - Required Payments; Interest Rate on Redemption; Notice to Holder of Certificate; Execution of Certificate

    (a)    If the property is redeemed, the person redeeming shall pay the collector:        (1)    the total lien amount paid at the tax sale for the property together with interest;        (2)    any taxes, interest, and penalties paid by any holder of the certificate of sale;        (3)    except for owner–occupied residential property in Baltimore City, any taxes, interest, and penalties accruing after the date of the tax sale;        (4)    in the manner and by the terms required by the collector, any expenses or fees for which the plaintiff or the holder of a certificate of sale is entitled to reimbursement under § 14–843 of this subtitle; and        (5)    for vacant and abandoned property sold under § 14–817 of this subtitle for a sum less than the amount due, the difference between the price paid and the unpaid taxes, interest, penalties, and expenses.    (b)    The rate of interest on redemption under subsection (a) of this section shall be set under § 14-820 of this subtitle computed from the date of the tax sale to the date of the redemption payment.    (c)    On receipt of the proper amount, the collector shall notify the holder of the certificate of sale that the property has been redeemed and that on surrender of the certificate of sale all redemption money excluding taxes received by the collector will be paid to the holder. For the purposes of this section, the collector is authorized to conclusively presume that the original purchaser at the tax sale is the holder of the certificate of sale, unless the collector receives a written notice of an assignment of the certificate of sale that gives the collector the name and address of the assignee. Upon request, the collector shall execute and deliver to the person redeeming the property a certificate of redemption which may be recorded among the land records of the county in which the land is located, and when recorded shall have the same effect as a release of a mortgage.
MD. Tax - Property Code Ann. §  14-829 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-829 - Fixing Amount Necessary for Redemption After Action to Foreclose Instituted

    (a)    If the property is redeemed after an action to foreclose the right of redemption is instituted and there is any dispute regarding redemption, the person redeeming may apply to the court before which the action is pending to fix the amount necessary for redemption in accordance with the provisions of this subtitle.    (b)    Except as provided in subsection (c) of this section, the collector may accept money for redemption without an order of court.    (c)    If there is any dispute regarding redemption, the collector shall accept no money for redemption unless and until a certified copy of the order of court fixing the amount necessary for redemption is filed with the collector.
MD. Tax - Property Code Ann. §  14-830 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-830 - Rights During Redemption Period; Receivers; Possession and Rents; Conservation Expenses Added to Redemption Amount

    (a)    The owner of any property sold under the provisions of this subtitle shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over the property until the right of redemption has been finally foreclosed under the provisions of this subtitle.    (b)    The holder of any certificate of sale may apply to the circuit court for the county in which the property is located for the appointment of a receiver of the property covered by the certificate, in accordance with the usual provisions of the laws and of rules and practice of the circuit courts that relate to receivers.    (c)    If any certificate of sale is held by the governing body of the county or any other taxing agency, the governing body or taxing agency may make application by complaint, to the circuit court for the county for the appointment of a receiver of the property covered by the certificate of sale.    (d)    The defendant, in the action brought by the governing body of the county or any other taxing agency under subsection (c) of this section for the appointment of a receiver shall be the owner of the property whose name last appears as the owner on the collector’s tax roll.    (e)    However, except as to property actually occupied by the owner if a certificate of sale is held by the Mayor and City Council of Baltimore City or the governing body of a county, then the Mayor and City Council of Baltimore City or the governing body of the county has the right of immediate possession of the property represented by the certificate of sale and to the rents accruing from the property from the date of sale, without the necessity of receivership proceedings.    (f)    The Mayor and City Council of Baltimore City or the governing body of the county shall make a strict accounting of any and all rents collected to the owner on redemption of the property, and on the redemption, shall remit the rents, less all expenses required for the property maintenance and upkeep of the property.    (g)    Any reasonable sums caused to be expended to conserve or stabilize the property shall become part of the redemption amount, provided the sums expended and the necessity for making the repairs are approved by the court.
MD. Tax - Property Code Ann. §  14-831 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 is passed, the property shall be transferred on the assessment books or records to the holder of the certificate of sale notwithstanding the provisions of § 3–104 of the Real Property Article. After the transfer, the property shall be assessed to the holder of the certificate of sale for property tax purposes. All taxes accruing after the date of sale, together with interest and penalties on the taxes, are additional liens against the property and on passage of the final decree, are immediately due and payable by the holder of the certificate of sale except as provided under § 14–826 of this subtitle. The collector may not deliver a deed to the person entitled to the deed until all subsequent taxes, together with interest and penalties on the taxes, are paid in full. If the governing body of a county or a land bank authority established under § 1–1403 of the Local Government Article is a holder of the certificate of sale, the collector shall deliver a deed for property purchased at tax sale by the governing body of the county even though taxes are unpaid, the provisions of § 3–104 of the Real Property Article and § 14–847 of this subtitle notwithstanding.
MD. Tax - Property Code Ann. §  14-832 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 sale through the foreclosure of the right of redemption.
MD. Tax - Property Code Ann. §  14-832.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-832.1 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County

    In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the nonpayment of any taxes and the sale has not been ratified and confirmed, any purchaser at the prior tax sale may proceed under the provisions of this subtitle to foreclose all rights of redemption in the property purchased. The collector, upon surrender of a receipt or of any other instrument evidencing payment of the necessary part of the purchase price, shall deliver to the purchaser a certificate signed by the collector containing all available information concerning the prior sale. Any certificate issued under this subtitle shall have the same force and effect as other certificates issued under the provisions of this subtitle and shall be subject to all of the provisions of this subtitle relating to any other certificates of sale. Any collector may issue the certificate provided for in this subtitle, notwithstanding the fact that any prior tax sale was made by one of the collector’s predecessors in office. The provisions of this subtitle may not affect the right of any purchaser at a tax sale held prior to July 1, 1985 to proceed under the provisions of laws existing prior to July 1, 1985. Any purchaser may, at the option of the purchaser, proceed under the provisions of this subtitle or under the provisions of such prior existing laws.
MD. Tax - Property Code Ann. §  14-832.2 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-832.2 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County -- Ratified and Confirmed Sales

    In Queen Anne’s County, whenever, prior to July 1, 1985, any property was sold for the nonpayment of any taxes and the sale had been ratified and confirmed, whether or not a deed has been delivered to the purchaser, any purchaser at the prior tax sale may proceed under the provisions of this subtitle relating to the foreclosure of rights of redemption. The collector, upon surrender of a receipt or any other instrument evidencing payment of the purchase price, shall deliver to the purchaser a certificate signed by the collector containing all available information concerning the prior sale. Any certificate issued under this section shall have the same force and effect as other certificates issued under the provisions of this subtitle and shall be subject to all of the provisions of this subtitle relating to any other certificates of sale. Any collector may issue the certificate provided for in this section, notwithstanding the fact that any such prior sale was made by one of the collector’s predecessors in office.
MD. Tax - Property Code Ann. §  14-832.3 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax 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

    In Queen Anne’s County, when any tax sale made prior to July 1, 1985 has been finally ratified, then no circuit court in this State shall on and after July 1, 1987, entertain any proceedings to set aside or modify any title to any interest obtained in such sale.
MD. Tax - Property Code Ann. §  14-834 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-834 - Jurisdiction of Court

    The circuit court, on the filing of a complaint to foreclose the right of redemption, has jurisdiction to give complete relief under this subtitle, in accordance with the general jurisdiction and practice of the court, and with all laws and rules of court that relate to the circuit courts for the county in which the property is located, except as otherwise provided in this subtitle, to bar all rights of redemption and to foreclose all alienations and descents of the property occurring before the judgment of the court as provided in this subtitle and all liens and encumbrances on the property, except property taxes that arise after the date of sale, and to order an absolute and indefeasible estate in fee simple or leasehold to be vested in the holder of the certificate of sale.
MD. Tax - Property Code Ann. §  14-835 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-835 - Form of Complaint

    (a)    A person shall file a complaint in the circuit court for the county in which the land is located, that states:        (1)    the fact of the issuance of the certificate of sale;        (2)    a description of the property in substantially the same form as the description appearing on the certificate of tax sale and, if the person chooses, any description of the property that appears in the land records;        (3)    the fact that the property has not been redeemed by any party in interest;        (4)    a request for process to be served on the defendants named in the complaint;        (5)    a request for an order of publication directed to all parties in interest in the property;        (6)    a request that the court pass a judgment that forecloses all rights of redemption of the defendants and any other person having any interest in the property;        (7)    a description of the amount necessary for redemption including the amount paid out at the tax sale; and        (8)    at the option of the plaintiff, in a foreclosure proceeding brought by the Mayor and City Council of Baltimore City for abandoned property sold for a sum less than the amount due under § 14-817 of this subtitle, a request that the court pass a judgment for the City and against the person liable for the taxes prior to the sale in the amount of the unpaid taxes, interest, penalties, and expenses otherwise due in a tax sale.    (b)    The certificate of sale issued by the collector to the purchaser or a photostatic copy of the certificate of sale shall be attached to the complaint and shall be made part of the complaint.
MD. Tax - Property Code Ann. §  14-837 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 of tax sale), the unknown owner’s heirs, devisees, and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assigns, or successors in right, title and interest,” and the unknown owner shall be so designated throughout the proceeding, and the cause shall proceed against the unknown owner by publication under order of the court as provided in this subtitle.
MD. Tax - Property Code Ann. §  14-838 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 performed in accordance with generally accepted standards of title examination for at least 40 years immediately before the institution of the suit has been made.