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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 14. PROCEDURE |
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SUBTITLE 8. COLLECTION |
| PART I. DEFINITIONS |
| § 14-801. Definitions |
| § 14-802, 14-803. |
| PART II. LIENS |
| § 14-804. Unpaid taxes are lien on real property; lien of unpaid taxes on personal property; lien on deferred property |
| § 14-805. Priority of liens |
| § 14-806. Release of liens to facilitate transfer of vacant property in Baltimore City |
| § 14-807. |
| PART III. TAX SALES |
| § 14-808. Sale by collector; exceptions |
| § 14-809. Sale by municipal collector after notice to county collector; special provisions as to Calvert County and Garrett County |
| § 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 |
| § 14-811. Properties which may be withheld from sale |
| § 14-812. Notice of sale |
| § 14-813. Notice by advertising; expense a lien on property |
| § 14-814. Property to be sold as entirety |
| § 14-815. Not necessary to sell personal property of owner |
| § 14-816. Sale of property subject to a ground rent |
| § 14-817. Sale at public auction |
| § 14-817.1. Sale at public auction -- Notice to owner after sale |
| § 14-818. Payment of purchase price |
| § 14-819. Owner unlocated |
| § 14-820. Certificate of sale -- In general |
| § 14-821. Certificate of sale -- Assignment |
| § 14-822. Certificate of sale -- Recording |
| § 14-823. Certificate of sale -- As evidence |
| § 14-824. Purchase by county commissioners or other taxing agencies -- In general |
| § 14-825. Purchase by county commissioners or other taxing agencies -- Right to sell property |
| § 14-826. Purchase by county commissioners or other taxing agencies -- Payment of tax claims of other taxing agencies or of the State |
| § 14-827. Right of redemption |
| § 14-828. Required payments; interest rate on redemption; notice to holder of certificate; execution of certificate |
| § 14-829. Fixing amount necessary for redemption after action to foreclose instituted |
| § 14-830. Rights during redemption period; receivers; possession and rents; conservation expenses added to redemption amount |
| § 14-831. Assessment during redemption period; assessment to certificate holder; subsequent taxes must be paid before deed is delivered |
| § 14-832. Construction of sections |
| § 14-832.1. Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County |
| § 14-832.2. Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County -- Ratified and confirmed sales |
| § 14-832.3. Foreclosure of rights of redemption by tax sale purchasers in Queen Anne's County -- Proceedings to set aside or modify title |
| § 14-833. Complaints by holders of certificates of sale to foreclose right of redemption; exceptions |
| § 14-834. Jurisdiction of court |
| § 14-835. Form of complaint |
| § 14-836. Parties |
| § 14-837. How unknown owner made party |
| § 14-838. Affidavit of search |
| § 14-839. Issuance of process |
| § 14-840. Notice by publication |
| § 14-841. Foreclosure against several properties in 1 proceeding |
| § 14-842. Validity of taxes and sale presumed unless attacked in answer |
| § 14-843. Plaintiff or holder of certificate of sale reimbursed for expenses incurred |
| § 14-844. Final order |
| § 14-845. Reopening judgments; judgment conclusive |
| § 14-846. Judgment bars redemption only in property described therein |
| § 14-847. Purchaser's deed; failure to comply with terms of judgment as to payments |
| § 14-848. Judgment declaring sale void |
| § 14-849. Sale of property for failure to pay alley assessment charge in Baltimore City |
| § 14-849.1. Sale of property to enforce lien for water and sewer service. |
| § 14-850. Obtaining possession |
| § 14-851. Repeal of inconsistent acts; Allegany County exempt |
| § 14-852. Tax sales |
| § 14-853. Purchase by the State of property taken in execution of State suit to recover taxes |
| § 14-854. Special provision for less than full year property |
| § 14-855. |
| § 14-856. Subtitle not applicable in Queen Anne's County |
| § 14-857. Subtitle not applicable in Washington County |
| § 14-858. |
| § 14-859. Tax sales in Montgomery County and Takoma Park in Prince George's County |
| § 14-860, 14-861. |
| § 14-862, 14-863. |
| PART IV. ACTIONS TO COLLECT TAX |
| § 14-864. Action to collect tax -- In general |
| § 14-865. Duty to request action |
| § 14-866. Duty to initiate action; compromise of claim |
| § 14-867. Attachment authorized; attachment bond |
| § 14-868. Naming of plaintiff |
| § 14-869. Judicial proceeding generally |
| § 14-870. Collection of penalty assessed under § 14-704 |