reglab/statecodes huggingface dataset:
2023 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property by means of execution of a judgment for failure by the owner, upon whom the alley assessment charge was originally made, to pay the alley assessment charge.
2023 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.
2023 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whether public general or public local, inconsistent with the provisions of Parts I through III of this subtitle, is repealed to the extent of the inconsistency; but all laws repealed by this subtitle shall nevertheless remain in force in respect to any tax sale made or instituted before December 31, 1943.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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part V - Judicial in Rem Tax Foreclosure › Section 14-874 - Foreclosure and Sale of Real Property

(a)    Real property may be subject to foreclosure and sale under this part only if:
(1)    the property consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice; and
(2)    the total amount of liens for unpaid taxes on the property exceeds the lesser of the total value of the property as last determined by the Department or as determined by an appraisal report prepared not more than 6 months before the filing of a complaint under this section by a real estate appraiser who is licensed under Title 16 of the Business Occupations and Professions Article.
(b)    (1)    A county or municipal corporation may authorize by law an in rem foreclosure in accordance with this part.
(2)    A law that authorizes an in rem foreclosure shall:
(i)    state the date after which real property may be subject to in rem foreclosure under this part;
(ii)    establish criteria for designating real property to be foreclosed under this part;
(iii)    authorize the county or municipal corporation to file a complaint for an in rem foreclosure under this part; and
(iv)    include administrative rules and procedures necessary to carry out an in rem foreclosure under this part.
(c)    (1)    Subject to subsection (d) of this section, a county or municipal corporation may authorize, by law, the sale of real property after an in rem foreclosure and designate real property to be sold under this part.
(2)    A law that authorizes a sale of real property after an in rem foreclosure shall:
(i)    state the date after which the real property may be subject to sale after an in rem foreclosure under this part;
(ii)    establish criteria for designating real property to be sold under this part; and
(iii)    include administrative rules and procedures necessary to carry out a sale under this part.
(d)    Only real property that consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice may be sold under this part.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part V - Judicial in Rem Tax Foreclosure › Section 14-876 - In Rem Foreclosure Action -- Hearing

(a)    A circuit court may not set a hearing for an in rem foreclosure until 30 days after the complaint for an in rem foreclosure is filed.
(b)    At the hearing, any interested party shall have the right to be heard and to contest the delinquency of the taxes and the adequacy of the proceedings.
(c)    If the circuit court finds that the county or municipal corporation sent notice and a copy of the complaint to each interested party in accordance with § 14–875(d) of this subtitle and that the information set forth in the complaint is accurate, the court shall:
(1)    enter a judgment that:
(i)    proper notice has been provided to all interested parties; and
(ii)    the real property is a vacant lot or an improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice; and
(2)    order that ownership of the real property be transferred to the county or municipal corporation on behalf of which the complaint was filed.
(d)    (1)    The county or municipal corporation shall record a judgment under subsection (c) of this section in the land records of the county.
(2)    The title acquired in an in rem foreclosure proceeding shall be an absolute or fee simple title including the right, title, and interest of each of the defendants in the proceeding whose property has been foreclosed unless a different title is specified in the judgment entered.
(3)    A judgment in an action under this part is binding and conclusive, regardless of legal disability, on:
(i)    all persons, known and unknown, who were parties to the action and who had a claim to the property, whether present or future, vested or contingent, legal or equitable, or several or undivided; and
(ii)    all persons who were not parties to the action and had a claim to the property that was not recorded at the time that the action was commenced.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VI - Tax Sale Reports › Section 14-880 - Annual Report -- Data Collected -- Publication and Submission of Report

(a)    Each year, the Department shall issue a report that includes:
(1)    an analysis and summary of the information collected through the survey under § 14–879 of this part; and
(2)    the following information concerning the activities of the State Tax Sale Ombudsman established under § 2–112 of this article in the preceding taxable year:
(i)    the number of homeowners who contacted the Ombudsman;
(ii)    the number of homeowners assisted by the Ombudsman to apply for each of the tax credits under § 9–104 or § 9–105 of this article;
(iii)    the number of homeowners assisted by the Ombudsman to apply for other discount programs or public benefits and a brief summary of those programs and benefits;
(iv)    the number of homeowners referred by the Ombudsman to legal services, housing counseling, and other social services, and a brief summary of those services;
(v)    the number of homeowners enrolled in the Homeowner Protection Program under Part VII of this subtitle;
(vi)    a summary of the implementation of the Homeowner Protection Program under Part VII of this subtitle;
(vii)    any statutory or administrative changes the Ombudsman recommends to improve the administration of the Homeowner Protection Program under Part VII of this subtitle; and
(viii)    any other relevant information.
(b)    On or before November 15 each year, the Department shall:
(1)    publish the report required under subsection (a) of this section on the Department’s website; and
(2)    submit the report required under subsection (a) of this section, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-883 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who:
(1)    is a dependent of the homeowner under § 152 of the Internal Revenue Code; or
(2)    pays a reasonable amount for rent or room and board.
(c)    “Dwelling” has the meaning stated in § 9–105 of this article.
(d)    “Homeowner” has the meaning stated in § 9–105 of this article.
(e)    “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article.
(f)    “Program” means the Homeowner Protection Program established under this part.
(g)    “Tax” has the meaning stated in § 14–801 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-884 - Homeowner Protection Program -- Purpose of Program

(a)    There is a Homeowner Protection Program administered by the Ombudsman in the Department.
(b)    The purpose of the Program is to divert vulnerable homeowners from the private tax lien sale process under Part III of this subtitle into an alternative program with the primary purpose of:
(1)    minimizing tax collection costs to homeowners;
(2)    assisting homeowners to pay their taxes; and
(3)    allowing homeowners to remain in their homes.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-885 - Eligible Homeowners -- Process Established -- Annual Determination of Number of Enrollees -- No Local Costs Contributions Required

(a)    (1)    To be eligible for the Program a homeowner shall:
(i)    reside in a dwelling that has an assessed value of $300,000 or less; and
(ii)    have a combined income of $60,000 or less.
(2)    The Department may establish, by regulation, additional eligibility criteria for enrollment in the Program.
(b)    The Department shall establish, by regulation, a process to:
(1)    give priority for enrollment in the Program to homeowners who are:
(i)    at least 60 years old; or
(ii)    currently receiving disability benefits from the federal Social Security Disability Insurance program or the federal Supplemental Security Income program; and
(2)    ensure that homeowners are enrolled in the Program who reside in each county in the State.
(c)    On or before June 30 each year, the Department shall determine the maximum number of homeowners who may be enrolled in the Program in the next succeeding fiscal year based on the amount of funding available for the Program in the Homeowner Protection Fund established under § 14–891 of this subtitle.
(d)    The number of homeowners enrolled in the Program in a fiscal year may not exceed the maximum number determined by the Department under subsection (c) of this section.
(e)    County or municipal governments may not be required to pay any costs of the  Program.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-886 - Application by Homeowner -- Online or by Mail -- Ombudsman -- Enrollment Canceled -- Notice of Cancellation -- Reasons and Timing of Cancellation

(a)    A homeowner shall submit an application to the Department to be enrolled in the Program.
(b)    A homeowner may submit an application for the Program online or by mail.
(c)    The Ombudsman shall:
(1)    prominently advertise the Program and make applications available on the Ombudsman’s website; and
(2)    collaborate with local governments, community organizations, and public and private providers of social services and benefits to raise awareness of the Program and disseminate applications.
(d)    The Ombudsman shall cancel the enrollment of a homeowner in the Program if:
(1)    the homeowner submits a request to the Ombudsman to withdraw from the Program;
(2)    the homeowner submitted false information in the homeowner’s application for enrollment in the Program; or
(3)    the Ombudsman determines that the homeowner is not acting in good faith to pay the taxes due.
(e)    If the Ombudsman cancels the enrollment of a homeowner in the Program, the Ombudsman shall send a notice of the cancellation to the homeowner that includes the reasons for cancellation.
(f)    A homeowner’s enrollment in the Program ends on the earliest of:
(1)    the date the homeowner pays the full amount of the taxes owed to the Department;
(2)    the date that is 3 years after the date the homeowner first enrolled in the Program; or
(3)    the date the homeowner’s enrollment in the Program is canceled under subsection (d) of this section.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-887 - Enrollment of Homeowner Before or After Lien Is Sold at Tax Sale -- Payment by Department After Homeowner Enrolled -- Outstanding Tax Debt -- Lien by Department

(a)    If a homeowner is first enrolled in the Program before the lien on the homeowner’s dwelling is sold at tax sale:
(1)    the Department shall pay the county or municipal corporation the full amount of the tax lien and assume exclusive responsibility for collecting the outstanding tax debt; and
(2)    the county or municipal corporation shall withhold the dwelling from the next tax sale.
(b)    If a homeowner is first enrolled in the Program after the lien on the homeowner’s dwelling is sold at tax sale, the Department shall pay the holder of the tax sale certificate the full amount required to redeem the certificate, including interest and expenses of the certificate holder, and assume exclusive responsibility for collecting the outstanding tax debt.
(c)    After a homeowner is enrolled in the Program:
(1)    the Department shall pay the county or municipal corporation the full amount of any tax lien that subsequently becomes due on the dwelling during the entire period that the homeowner is enrolled in the Program and assume exclusive responsibility for collecting the outstanding tax debt; and
(2)    the county or municipal corporation shall withhold the dwelling from tax sale during the entire period that the homeowner is enrolled in the Program.
(d)    After the Department purchases a tax lien on the dwelling of a homeowner under this section, the homeowner’s outstanding tax debt:
(1)    is owed to the Department; and
(2)    is not owed to any other person.
(e)    If a homeowner’s enrollment in the Program is canceled under § 14–886(d) of this subtitle, the Department shall retain a lien on the homeowner’s dwelling for the taxes owed to the Department but may not initiate any collection efforts or otherwise act to enforce the lien until ownership of the dwelling is transferred.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-888 - Efforts by Ombudsman for Enrollee -- Communication With Homeowner -- Assistance -- Forgiveness of Tax Debt

(a)    For each homeowner enrolled in the Program, the Ombudsman shall make intensive efforts to:
(1)    determine why the homeowner has not paid the taxes due; and
(2)    provide appropriate assistance to help the homeowner pay the taxes due and retain the dwelling.
(b)    The Ombudsman shall communicate with each homeowner enrolled in the Program through whatever method is most effective, which may include:
(1)    easy–to–understand mailings;
(2)    phone calls;
(3)    notices posted on the dwelling; and
(4)    when necessary or appropriate, an in–person visit.
(c)    The Ombudsman may assist a homeowner enrolled in the Program by:
(1)    helping the homeowner to apply for existing tax credits and public and private programs and benefits; or
(2)    entering into an installment payment plan with the homeowner to pay the taxes due.
(d)    The Ombudsman may forgive all or part of the tax debt owed to the Department by a homeowner enrolled in the Program who faces particular hardship or has a special need.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-889 - Interest on Unpaid Taxes -- Additional Charges Prohibited

(a)    (1)    The Department may charge interest on unpaid taxes owed to the Department at a rate not exceeding 6%.
(2)    The Ombudsman may set a lower interest rate or waive interest entirely at the Ombudsman’s discretion.
(b)    Other than the interest specified in subsection (a) of this section, the Department may not impose any fees or costs on a homeowner in addition to the taxes owed.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part VII - Homeowner Protection Program › Section 14-891 - Homeowner Protection Fund -- Purpose -- Fund Sources -- Budget Appropriation -- Use of Fund -- Investments and Expenditures -- Exclusive Source

(a)    In this section, “Fund” means the Homeowner Protection Fund.
(b)    There is a Homeowner Protection Fund.
(c)    The purpose of the Fund is to finance the  Program.
(d)    The Department shall administer the Fund.
(e)    (1)    The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.
(2)    The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(f)    The Fund consists of:
(1)    tax and interest payments made to the Department by homeowners enrolled in the Program;
(2)    money appropriated in the State budget to the Fund;
(3)    interest earnings; and
(4)    any other money from any other source accepted for the benefit of the Fund.
(g)    For each of fiscal years 2023, 2024, and 2025, the Governor shall include in the annual budget bill an appropriation of $750,000 to the Fund.
(h)    (1)    The Fund may be used only for any expenses associated with the  Program.
(2)    The Fund may not be used for any expenses of the office of the State Tax Sale Ombudsman that are not directly related to the Program.
(i)    (1)    The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2)    Any interest earnings of the Fund shall be credited to the Fund.
(j)    Expenditures from the Fund may be made only in accordance with the State budget.
(k)    The Fund is the exclusive source of funding for the  Program.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part I - Abatements › Section 14-901 - Abatement Orders

In order to correct an incorrect or improper assessment and to prevent injustice, an order to abate or decrease an assessment after the date of finality may be issued as provided by § 8-419 of this article.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part I - Abatements › Section 14-902 - Tax Abatement

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.
(3)    “Tax” has the meaning stated in § 14–801(d) of this title.
(b)    The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part II - Refund Eligibility Criteria › Section 14-904 - State Property Tax Refund Criteria

(a)    A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.
(b)    If the assessment on which State property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of State property tax only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part II - Refund Eligibility Criteria › Section 14-905 - County or Municipal Corporation Property Tax Refund Criteria

(a)    Subject to § 14-919 of this subtitle, a person who submits a written refund claim to the appropriate collector for county or municipal corporation property tax erroneously or mistakenly paid to the collector is eligible for a refund of the amount paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.
(b)    A person who submits a written refund claim to the person authorized to collect a county or municipal corporation charge or fee for the amount paid in excess of the charge or fee properly and legally chargeable or collectible is eligible for a refund of the excess charge or fee.
(c)    If the assessment on which county or municipal corporation property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of county or municipal corporation property tax under subsection (a) of this section only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.
(d)    (1)    In Carroll County, a person who erroneously pays the property tax of another may apply for refund under § 14-914 of this subtitle.
(2)    The County Commissioners, under regulations adopted by them, may grant that person a refund.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part II - Refund Eligibility Criteria › Section 14-906 - Property Tax Refund Criteria

(a)    A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:
(1)    a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;
(2)    a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or
(3)    a corrected assessment issued by the Department under § 11-103(c) of this article.
(b)    If a person submits a refund claim to the collector within the time required by § 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under § 10-206 of this article.
(c)    A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under § 10-205 of this article.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part II - Refund Eligibility Criteria › Section 14-907 - Recordation Tax Refund Criteria

A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George’s County, or the Department, or paid on property exempt wholly or partly from the recordation tax is eligible for a refund from the Department, clerk, or the Director of Finance that collected the recordation tax.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part II - Refund Eligibility Criteria › Section 14-908 - Transfer Tax Refund Criteria

A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part III - Refund Claim Determinations, Investigation and Hearing, Payment Authorization Request, Notice › Section 14-911 - Refund Claim Determinations

(a)    A refund claim shall be approved or denied:
(1)    under § 14-904 of this subtitle, by the Comptroller;
(2)    under § 14-905 of this subtitle, by the appropriate collector; or
(3)    except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance that collected the tax.
(b)    If a refund claim made under § 14-907 or § 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.
(c)    If a refund claim is made under § 14-907 or § 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:
(1)    investigate the claim;
(2)    notify the claimant of an opportunity for a hearing on the claim; and
(3)    if the claimant requests a hearing on the claim, conduct a hearing.
(d)    If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:
(1)    § 14-904 of this subtitle, from the Comptroller;
(2)    § 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or
(3)    § 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.
(e)    The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:
(1)    a denial of the claim by that agency;
(2)    a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or
(3)    a delay in paying an approved claim.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-914 - Form; Contents

(a)    Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:
(1)    on the form required under subsection (b) of this section;
(2)    under oath;
(3)    supported by the documents required under subsection (b) of this section; and
(4)    that contains the information required under subsection (b) of this section.
(b)    A claim for refund under subsection (a) of this section shall be as required by:
(1)    regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;
(2)    regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or
(3)    the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-915 - Time for Filing

To be eligible for a refund, a person must submit a refund claim on or before:
(1)    3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle;
(2)    3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;
(3)    3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or
(4)    1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under § 14-906(b) of this subtitle.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-916 - Payment; Interest

(a)    Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle.
(b)    The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if:
(1)    an appeal that relates to the refund claim is pending;
(2)    the refund claim is not submitted within the time required by § 14–915 of this subtitle; or
(3)    the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-917 - Interest

(a)    Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.
(b)    Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George’s County.
(c)    Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-918 - Refunds on Taxes Distributed to a County or Municipal Corporation

If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 9 - Abatements, Credits, and Refunds › Part IV - Refund Claims › Section 14-919 - Interest From Municipal Corporation or County

(a)    Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
(b)    Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1002 - Willful Failure to Provide Information

(a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1004 - Willfully Providing False Information or Answer

(a)    A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1006 - Willful Failure to Submit Property Tax Report

(a)    A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1009 - Willful Failure to Answer Interrogatory

(a)    A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1010 - Recording Instrument Without Paying Recordation Tax

A person who records an instrument of writing subject to the recordation tax without paying the recordation tax under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1011 - Failure to Pay Additional Recordation Tax

If an instrument of writing that is recorded under Title 12 of this article is used to secure an additional debt, a person who fails to pay the additional recordation tax required in § 12-105(f) of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1012 - Misrepresenting Consideration on Recorded Instrument

A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1014 - Assaulting a Bidder

A person who assaults another person to stop that person from bidding at a collector’s sale or because that person bid at a collector’s sale is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1015 - Negligent Failure of State Officer or Employee to Perform Duty

An officer or employee of the State, a county, or municipal corporation who negligently fails to perform a duty or to do any act required in this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1016 - Willful Failure of State Officer or Employee to Perform Duty

An officer or employee of the State, a county, or municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 10 - Crimes and Offenses › Section 14-1017 - Disclosure of Confidential Information by State Officer or Employee

An officer, former officer, employee, or former employee of the State, a county, or municipal corporation who discloses confidential information in violation of § 1-301 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 11 - Limitations › Section 14-1101 - Collection of Tax

(a)    Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due.
(b)    For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that is filed in court on or before 7 years from the date that the tax is due. Any judgment entered may be enforced or renewed as any other judgment.
(c)    If a collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the collection period is 2 years from the date of the appointment of the trustee or receiver or 7 years from the date the tax is due, whichever is later.
(d)    The 7-year limitation specified by subsection (a) of this section applies to any tax under this article that is imposed on or after July 1, 1982. For a tax imposed before July 1, 1982, the period of limitations is 4 years.