STATE STATUTES & CODES

MARYLAND STATUTES AND CODES

Subtitle 8 - Collection

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

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