reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  14-611 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 6 - Interest|Part II - Interest on Refunds After Determination of an Appeal|Section 14-611 - Interest on Refunds After Determination of an Appeal

    Subject to § 14-919 of this title, on the final determination of an appeal under Subtitle 5 of this title, any money paid by a taxpayer that exceeds the amount properly chargeable under the determination shall be refunded at the same rate of interest that the taxes would have borne if the taxes were determined to have been overdue.
MD. Tax - Property Code Ann. §  14-801 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part I - Definitions|Section 14-801 - Definitions

    (a)    In §§ 14–801 through 14–854 of this subtitle, the following words have the meanings indicated.    (b)    “Other taxing agency” means any municipal corporation or other public or quasi–public corporation that may impose a tax of any kind which is or may become a lien on real property.    (c)    “Owner–occupied residential property” means, with respect to a property located in Baltimore City, the principal residence of a homeowner as defined in § 9–105(a)(7) of this article.    (d)    (1)    “Tax” means any tax, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed.        (2)    “Tax” includes interest, penalties, and service charges.
MD. Tax - Property Code Ann. §  14-804 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part II - Liens|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 date that the lien attaches to the real property.    (b)    (1)    All unpaid tax on personal property is a lien on the personal property and on the real property of the owner of the personal property in the same manner in which taxes on real property are now liens on the real property with respect to which they are imposed in all subdivisions of the State; provided that the lien will attach to the real property only after the notice has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the land lies, or is recorded and indexed on the tax rolls of the subdivision. Any subdivision, in lieu of recording in the appropriate court, may use a lien reporting system, and any subdivision so doing shall provide, on request, a lien report or memorandum with respect to any particular person.        (2)    A lien on personal property or real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.    (c)    (1)    The county property tax deferred under § 10–201 of this article is a lien on the property for which the deferral was granted.        (2)    A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.    (d)    (1)    The unpaid balance of a deferral granted under § 10–202 of this article is a lien on the property for which the deferral was granted.        (2)    A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.
MD. Tax - Property Code Ann. §  14-808 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 but in no case, except in Baltimore City, later than 2 years from the date the tax is in arrears, all property in the county in which the collector is elected or appointed on which the tax is in arrears.        (2)    The collector is required to sell, but failure of the collector to sell within the 2–year period does not affect the validity or collectability of any tax, or the validity of any sale thereafter made.    (b)    In Calvert County the collector shall proceed to advertise and sell any real property immediately after the tax is delinquent for a period of 1 year.    (c)    In St. Mary’s County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.    (d)    In Garrett County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.
MD. Tax - Property Code Ann. §  14-809 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 are not instituted by the county collector on or before 30 days after receiving the notice from the municipal corporation collector, the municipal corporation collector at any time after the 30-day period expires may use the provisions and procedures of this subtitle to sell the property for unpaid municipal corporation taxes or charges to the same extent that these provisions and procedures are available to county collectors.    (b)    (1)    This subsection applies in Calvert County and Garrett County.        (2)    The county collector shall use the provisions and procedures of this subtitle on notification by the municipal corporation collector of unpaid municipal corporation taxes and proceed to advertise and sell any real property located in any municipal corporation in the county on which municipal corporation taxes are delinquent.        (3)    The municipal corporation, in which the property being sold is located, shall buy in and hold, and pay the costs of the sale for any property offered for sale for nonpayment of municipal corporation taxes only for which there is no other purchaser.        (4)    If the municipal corporation purchases the property at the tax sale, the municipal corporation shall pay to the county any taxes owed to the county and any costs incurred by the county in the sale of that property. If the county purchases any property located in a municipal corporation in that county that is being sold for delinquent taxes, the county shall pay to the municipal corporation any taxes owed to the municipal corporation for that property.
MD. Tax - Property Code Ann. §  14-810 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 arrears and stating the time and place of sale. Each taxing agency shall, on or before 30 days after receiving the notice from the collector, certify to the collector a statement of all taxes then due to it. The statement shall be in the form and shall contain the information that the collector requires. In addition to the taxes due to the State and the county the collector shall include in the notice required by § 14–812 of this subtitle and in the advertisement required by § 14–813 of this subtitle, all the taxes of all other taxing agencies, statements of which have been certified to the collector by the other taxing agencies in the time required by this section.    (b)    The collector in carrying out the provisions of this subtitle is entitled conclusively to presume that the taxes certified to the collector by the taxing agencies, are all the taxes due to the taxing agencies and the collector is under no obligation with respect to any taxes not so certified nor shall any taxes not so certified be a lien on any property sold by the collector under this subtitle.    (c)    In Cecil County and Carroll County, all taxes collected by the County Treasurer for other taxing agencies in the county, except those of the State, are subject to, at the discretion of the County Treasurer, a deduction of 10% in Cecil County and 25% in Carroll County before remittance is made to the agency for which collection is made. From the amount deducted, all expenses properly chargeable to making the collection, other than the expenses of sale provided for by § 14–813 of this subtitle, shall be paid, and the balance shall be paid into the general funds of Cecil County and Carroll County as appropriate.    (d)    (1)    In this subsection, “code county” means any county that has adopted home rule under Article XI–F of the Maryland Constitution.        (2)    In a code county, the governing body of the county may require, by public local law, that taxes collected for other taxing agencies in the county are subject to a collection fee not exceeding 3%, to be borne by the delinquent taxpayer, if:            (i)    the taxes are collected as a result of a tax sale held by the county; and            (ii)    the county does not collect property tax for that taxing agency.
MD. Tax - Property Code Ann. §  14-811 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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, including interest and penalties, amount to less than $750.        (2)    In Baltimore City, the collector shall withhold from sale owner–occupied residential property, when the total taxes on the property, including interest and penalties, amount to less than $750.        (3)    In Baltimore City, the collector shall withhold from sale residential property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if the taxes on the property consist only of a lien for unpaid charges for water and sewer service.    (c)    Except as provided in subsection (d) of this section, the governing body of a county or municipal corporation may withhold from sale property that has been designated for redevelopment purposes if:        (1)    the county or municipal corporation certifies that the property:            (i)    is a vacant lot; or            (ii)    has a building or structure that is:                1.    vacant; and                2.    unsafe or unfit for habitation;        (2)    the governing body of the county or municipal corporation finds that withholding the property from sale under this subsection is necessary:            (i)    to eliminate a blighting influence; and            (ii)    to prevent the tax abandonment of the property; and        (3)    the property meets any additional objective criteria established by the governing body of the county or municipal corporation for withholding property from sale for redevelopment purposes.    (d)    Baltimore City may withhold from sale property that has been designated for redevelopment purposes if the property meets objective criteria established by the Mayor and City Council of Baltimore City.    (e)    The collector shall withhold from sale under this part of this subtitle any real property designated by the governing body of a county or municipal corporation for foreclosure and sale under Part V of this subtitle.    (f)    (1)    In this subsection, “dwelling” and “homeowner” have the meanings stated in § 9–105 of this article.        (2)    The governing body of a county or municipal corporation may withhold from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or disabled if the homeowner meets eligibility criteria established by the county or municipal corporation.
MD. Tax - Property Code Ann. §  14-814 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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.
MD. Tax - Property Code Ann. §  14-815 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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.
MD. Tax - Property Code Ann. §  14-816 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 any property sold, subject to a ground rent or lease under this section, to a bona fide purchaser for value or the government of the jurisdiction conducting the sale, upon foreclosure of the rights of redemption, is not subject to any claim for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.    (b)    If abandoned property in Baltimore City consisting of either a vacant lot or improved property cited as vacant and unfit for human habitation on a housing or building violation notice sold under this subtitle is subject to a ground rent or lease for a term of 99 years renewable forever, the collector shall sell the whole fee simple interest in the property.    (c)    The termination of claims on property sold under subsection (a) of this section shall not foreclose any personal claims against previous holders of the interest sold, for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.
MD. Tax - Property Code Ann. §  14-817.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|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 unpaid taxes;        (2)    the date of the tax sale;        (3)    the amount of the highest bid;        (4)    the lien amount on the property at the time of sale;        (5)    a statement that the owner has the right to redeem the property until a court forecloses that right;        (6)    a statement that the purchaser of the property may institute an action to foreclose the property:            (i)    as early as 6 months from the date of the sale; or            (ii)    if a government agency certifies that the property requires, or shall require, substantial repair to comply with applicable building codes, as early as 60 days from the date of the sale;        (7)    a statement that if the property is redeemed before an action to foreclose the right of redemption is filed, the amount that shall be paid to redeem the property is:            (i)    the total lien amount on the property at the time of sale, with interest;            (ii)    any taxes, interest, and penalties paid by the holder of the certificate of sale; and            (iii)    any taxes, interest, and penalties accruing after the date of the tax sale;        (8)    a statement that, if the property is redeemed more than 4 months after the date of the tax sale, and before an action to foreclose the right of redemption is filed, the holder of the certificate of sale may be reimbursed for:            (i)    attorney’s fees for recording the certificate of sale;            (ii)    a title search fee, not to exceed $250; and            (iii)    reasonable attorney’s fees, not to exceed $500;        (9)    a statement that, if the property is redeemed after an action to foreclose the right of redemption has been filed, the amount that shall be paid to redeem the property is the sum of:            (i)    the total lien amount on the property at the time of sale, with interest;            (ii)    any taxes, interest, and penalties paid by the holder of the certificate of sale;            (iii)    any taxes, interest, and penalties accruing after the date of the tax sale; and            (iv)    attorney’s fees and expenses to which the holder of the certificate of sale may be entitled under § 14–843(a)(4) and (5) of this subtitle; and        (10)    the provisions of § 14–843(a) of this subtitle, reproduced as they appear in the Code.    (b)    The notice required under subsection (a) of this section shall be sent by first–class mail.    (c)    The mailing required under this section shall include a separate insert that includes all of the information required under § 14–812(b) of this subtitle.
MD. Tax - Property Code Ann. §  14-818 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-818 - Payment of Purchase Price

    (a)    (1)    (i)    The payment of the purchase price and the high–bid premium, if any, shall be on the terms required by the collector. Except as provided in subparagraphs (ii) and (iii) of this paragraph and § 14–826 of this subtitle, the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high–bid premium, if any. The residue of the purchase price remains on credit.            (ii)    In Washington County, the collector shall require the purchaser to pay on the day of the sale the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, and expenses incurred in making the sale.            (iii)    In Baltimore City, when abandoned property is sold for less than the full amount of taxes due on the property, the collector shall require the purchaser to pay, not later than the day after the sale:                1.    the full amount bid; and                2.    the expenses incurred in making the sale.        (2)    After the final decree has been passed foreclosing the right of redemption in any property, the collector may not execute or deliver a deed to any purchaser other than the governing body of a county until the balance of the purchase price has been paid in full, together with all taxes and interest and penalties on the taxes accruing after the date of sale.        (3)    On receiving the balance and after accrued taxes and interest and penalties on the taxes, the collector shall execute and deliver a proper deed to the purchaser.        (4)    Any balance over the amount required for the payment of taxes, interest, penalties, and costs of sale shall be paid by the collector to:            (i)    the person entitled to the balance; or            (ii)    when there is a dispute regarding payment of the balance, a court of competent jurisdiction pending a court order to determine the proper distribution of the balance.    (b)    In Washington County, any money held by the collector under subsection (a) of this section may be deposited in an interest–bearing account in a commercial bank. Any interest accrued is paid to the general fund of Washington County.
MD. Tax - Property Code Ann. §  14-819 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part III - Tax Sales|Section 14-819 - Owner Unlocated

    (a)    If the person entitled to the balance over and above the amount required for the payment of taxes, interest, penalties, and costs of sale is unknown, or if the person’s identity is known but the person’s address is unknown, the sum to which the person is entitled shall be held by the collector in a special fund for at least 3 years. During that period the collector shall make every reasonable effort to learn the identity of the person, or to learn the person’s address, as the case may be, by notice published at the courthouse door, certified mail, return receipt requested, bearing a postmark from the United States Postal Service, addressed to the person’s last known address, personal inquiry, or by any other reasonably possible means for determining the name or the address of the person.    (b)    If at the end of the 3–year period the person still is unknown or unlocated, the collector may apply to the circuit court for the county, for an order declaring that the money shall be forfeited and become the property of the county or municipal corporation. The court shall determine on inquiry that all proper and reasonable effort has been made by the collector to determine the name or address of the person, and if the court is satisfied, it shall pass an order directing that the money shall be forfeited and become the property of the county or municipal corporation.    (c)    The money shall then be paid into and be part of the general funds of the county or municipal corporation and may be expended for any proper purpose of the county or municipal corporation.    (d)    If within 7 years from the time of the order of forfeiture a person appears before the circuit court and seeks an order for the payment of the money, and if the court determines that the person is the proper person to receive the money and is the person whom the collector was not able to identify or locate, the court by order shall direct the county or municipal corporation to repay the money to the person, without interest.    (e)    On receiving the order, the county or municipal corporation shall provide for the repayment of the money from its general funds. A repayment order may not be directed to the county or municipal corporation after the 7–year period expires.