reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-821 - Certificate of Sale -- Assignment Generally

(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)    (1)    If the property is redeemed, the person redeeming shall pay the collector:
(i)    the total lien amount paid at the tax sale for the property together with interest;
(ii)    any taxes, interest, and penalties paid by any holder of the certificate of sale;
(iii)    except as provided under paragraph (2) of this subsection, any delinquent taxes, interest, and penalties accruing after the date of the tax sale;
(iv)    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
(v)    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.
(2)    For owner–occupied residential property in Baltimore City, any taxes, interest, and penalties accruing after the date of the tax sale may not be included in the redemption payment required under paragraph (1) of this subsection.
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-839 - Issuance of Process

(a)    (1)    The plaintiff shall show in the title of the complaint the last address known to the plaintiff or to the attorney filing the complaint of each defendant, as obtained from:
(i)    any records examined as part of the title examination;
(ii)    the tax rolls of the collector who made the sale, as to the property described in the complaint; and
(iii)    any other address that is known to the plaintiff or the attorney filing the complaint.
(2)    Paragraph (1) of this subsection does not require the plaintiff or the attorney for the plaintiff to make any investigations or to search any other records or sources of information other than those stated.
(3)    On the filing of the complaint, the court shall issue a summons to procure the answer and appearance of all the defendants as in other civil actions.
(4)    This paragraph does not apply if a last known address for a defendant is not obtained as provided under paragraphs (1) and (2) of this subsection. The plaintiff shall cause a copy of the order of publication to be mailed by first class mail or certified mail, postage prepaid, to each defendant at the defendant’s address as determined by the provisions of paragraphs (1) and (2) of this subsection. As to any defendant not served by summons or as provided by paragraph (5) of this subsection, the plaintiff shall file an affidavit in the proceedings, which affidavit:
(i)    shall certify that this provision has been complied with; and
(ii)    shall be accompanied by:
1.    the receipt obtained from the post office for the mailing; or
2.    the certified mail receipt.
(5)    Notice to a defendant may be made in any other manner that results in actual notice of the pendency of the action to the defendant. When notice is made under this paragraph it shall be certified to by an affidavit that fairly describes the method and time of service.
(6)    A final judgment may not be entered before the last of:
(i)    where actual service is made on the defendant, the passage of the time specified in the summons issued by the court;
(ii)    the actual time specified in the order of publication; or
(iii)    33 days after the date of mailing the copy of the order of publication under paragraph (4) of this subsection.
(b)    The provisions of this section as to notice to persons who may have an interest in property sold for nonpayment of taxes, coupled with the order of publication and the other publicity and notices as ordinarily accompanies the sale of such property, as well as the knowledge of the taxes and the consequences for nonpayment of the taxes is declared:
(1)    to be reasonable and sufficient under all of the circumstances involved, and necessary in light of the compelling need for the prompt collection of taxes; and
(2)    to supersede any other requirement in other cases or civil causes generally.
(c)    Notice of the institution of a proceeding to foreclose the right of redemption also shall be given to the collector where the property is located.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-840 - Notice by Publication

At the same time the summons is issued as provided by § 14-839 of this subtitle, the court shall pass an order of publication directed to all defendants, naming them as provided by this subtitle. The property shall be described in the order of publication as the property is described on the collector’s certificate of tax sale. The order of publication shall warn any person that has or claims to have an interest in the property to answer the complaint or to redeem the property on or before the date named in the order of publication and in case of failure to appear, answer, or redeem the property a judgment will be entered that forecloses all rights of redemption in the property. The date named may not be less than 60 days from the date of the order. When the order of publication is issued and published, any person that has any right, title, interest, claim, lien, or equity of redemption in the property is bound by the judgment of the court that may be passed in the case as if the person were personally served with process. The order of publication shall be in substantially the following form:
Order of Publication
“The object of this proceeding is to secure the foreclosure of all rights of redemption in the following property .... in the ...., sold by the Collector of Taxes for the .... of .... and the State of Maryland to the plaintiff in this proceeding:
(Here insert description of property in substantially the same form as the description appearing on the Collector’s certificate of tax sale.)
The complaint states, among other things, that the amounts necessary for redemption have not been paid.
It is thereupon this .... day of ...., 20.., by the Circuit Court for ...., Ordered, That notice be given by the insertion of a copy of this order in some newspaper having a general circulation in .... once a week for 3 successive weeks, warning all persons interested in the property to appear in this Court by the .... day of ...., 20.., and redeem the property .... and answer the complaint or thereafter a final judgment will be entered foreclosing all rights of redemption in the property, and vesting in the plaintiff a title, free and clear of all encumbrances.”.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-842 - Validity of Taxes and Sale Presumed Unless Attacked in Answer

In any proceeding to foreclose the right of redemption, it is not necessary to plead or prove the various steps, procedure and notices for the assessment and imposition of the taxes for which the property was sold or the proceedings taken by the collector to sell the property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, set up as a defense the invalidity of the taxes or the invalidity of the proceedings to sell or the invalidity of the sale. A defendant alleging any jurisdictional defect or invalidity in the taxes or in the proceeding to sell, or in the sale, must particularly specify in the answer the jurisdictional defect or invalidity and must affirmatively establish the defense.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-844 - Final Order

(a)    After the time limit set in the order of publication and in the summons expires, the court shall enter judgment foreclosing the right of redemption. An interlocutory order is not necessary. The judgment is final and conclusive on the defendants, their heirs, devisees, and personal representatives and they or any of their heirs, devisees, executors, administrators, assigns, or successors in right, title, or interest, and all defendants are bound by the judgment as if they had been named in the proceedings and personally served with process.
(b)    If the court finds for the plaintiff, the judgment vests in the plaintiff an absolute and indefeasible title in fee simple in the property, free and clear of all alienations and descents of the property occurring before the date of the judgment and encumbrances on the property, except taxes that accrue after the date of sale and easements of record and any other easement that may be observed by an inspection of the property to which the property is subject.
(c)    If the collector sold the property subject to a ground rent or the plaintiff elected not to include the ground rent holder as a party, the judgment vests a leasehold interest in the plaintiff.
(d)    (1)    Once a judgment is granted, the plaintiff immediately becomes liable for the payment of all taxes due and payable after the judgment. The plaintiff may be sued in an action under § 14–864 of this subtitle to collect all taxes due and payable after the judgment and it is not a defense that a deed to the property has not been recorded. On the entry of judgment, the plaintiff shall pay the collector any surplus bid and all taxes together with interest and penalties on the taxes due on the property.
(2)    (i)    Once a judgment is granted, the plaintiff immediately becomes liable from the date of judgment for the payment of assessments or fees charged by a homeowners association or a condominium association due and payable from the date of the judgment.
(ii)    The plaintiff may be sued in an action to collect all assessments or fees charged by a homeowners association or a condominium association due and payable from the date of the judgment, and it is not a defense that a deed to the property has not been recorded.
(e)    In Baltimore City where abandoned property has been sold for a sum less than the amount due under § 14–817 of this subtitle, in a foreclosure proceeding brought by the Mayor and City Council, the final order may include a judgment in favor of the city and against the person liable for taxes prior to the sale, in the amount of the unpaid taxes, interest, penalties, and expenses otherwise due in a tax sale.
(f)    In Baltimore City, for a proceeding concerning an owner–occupied residential property, if the court finds for the plaintiff, the final judgment shall state whether there is a bid balance as a result of the tax sale and that the former owner’s portion of the bid balance may be obtained by contacting the Baltimore City Bureau of Revenue Collections.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-845 - Reopening Judgments; Judgment Conclusive

(a)    A court in the State may not reopen a judgment rendered in a tax sale foreclosure proceeding except on the ground of lack of jurisdiction or fraud in the conduct of the proceedings to foreclose; however, no reopening of any judgment on the ground of constructive fraud in the conduct of the proceedings to foreclose shall be entertained by any court unless an application to reopen a judgment rendered is filed within 1 year from the date of the judgment.
(b)    If the judgment of the court foreclosing all rights of redemption is set aside, the amount required to redeem is the amount required by this subtitle, and in addition, the reasonable value, at the date the judgment is set aside, of all improvements made on the property and all costs incurred with respect to development of the property by the purchaser and the purchaser’s successors in interest.
(c)    In Baltimore City, with respect to abandoned property that is subject to § 14-817(c) of this subtitle:
(1)    a defendant or any person described in § 14-836(b)(1) or (4)(i) of this subtitle may file an action to recover damages on the ground of inadequate notice within 3 years after the date of judgment foreclosing rights of redemption;
(2)    damages in an action under item (1) of this subsection may not exceed the fair market value of that person’s interest in the property at the time of the sale; and
(3)    a person may not file to reopen a judgment foreclosing rights of redemption based on inadequate notice.
(d)    A court in the State may not reopen a judgment rendered in a foreclosure proceeding instituted by the Mayor and City Council of Baltimore City under former Article 81, §§ 117 through 121 of the Code unless an application to reopen the judgment is filed on or before June 30, 1987. After June 30, 1987, any judgment rendered under former Article 81, §§ 117 through 121 of the Code shall be deemed conclusively to have been ratified by all persons who might otherwise have grounds to object to the judgment.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-846 - Judgment Bars Redemption Only in Property Described Therein

When a complaint to foreclose the right of redemption, as provided in this subtitle, is filed, and the plaintiff has described or does describe the property in the complaint in a manner other than that contained in the certificate of sale, any judgment entered barring the defendant’s right to redeem bars the defendant’s interest in the property described in the judgment, and that property only, provided the description in the judgment, the description in the complaint, and the description in the certificate of sale are intended to describe the same property.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-847 - Purchaser's Deed; Failure to Comply With Terms of Judgment as to Payments

(a)    (1)    Except as provided in paragraph (2) of this subsection, the judgment of the court shall direct the collector to execute a deed to the holder of the certificate of sale in fee simple or in leasehold, as appropriate, on payment to the collector of the balance of the purchase price, due on account of the purchase price of the property, together with all taxes and interest and penalties on the property that accrue after the date of sale. The judgment shall direct the supervisor to enroll the holder of the certificate of sale in fee simple or in leasehold, as appropriate, as the owner of the property.
(2)    In Frederick County, if the collector is absent, the deed may be executed by a deputy collector designated by the collector.
(b)    The deed shall be prepared by the holder of the certificate of sale or the attorney for the holder of the certificate of sale and all expenses incident to the preparation and execution of the deed shall be paid by the holder of the certificate of sale.
(c)    The clerk of the court in which the suit is instituted shall issue a certified copy of the judgment of the court to the collector and supervisor and the collector is not obligated to execute the deed provided for in this section until that certified copy of the judgment is delivered to the collector.
(d)    (1)    If the holder of the certificate of sale does not comply with the terms of the final judgment of the court within 90 days as to payments to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale, that judgment may be stricken by the court on the motion of an interested party for good cause shown.
(2)    In Baltimore City, a certificate holder who has been enrolled as the owner of the property under subsection (a) of this section is not an interested party within the meaning of this subsection.
2023 Maryland Statutes › Tax - Property › Title 14 - Procedure › Subtitle 8 - Collection › Part III - Tax Sales › Section 14-848 - Judgment Declaring Sale Void

If the judgment of the court declares the sale void and sets it aside, the collector shall repay the holder of the certificate of sale the amount paid to the collector on account of the purchase price of the property sold, with interest at the rate provided in the certificate of tax sale, together with all taxes that accrue after the date of sale, which were paid by the holder of the certificate of sale or the predecessor of the holder of the certificate of sale, and all expenses properly incurred in accordance with this subtitle. If the collector paid the claims of any other taxing agency, the collector is entitled to a refund of the claim from the taxing agency with interest. The collector shall proceed to a new sale of the property under this subtitle and shall include in the new sale all taxes that were included in the void sale, and all unpaid taxes that accrued after the date of sale declared void.