In the Rules in Division 2, the following definitions apply except as otherwise expressly provided or as necessary implication requires:
(a) Department "Department" means the State Department of Assessments and Taxation.
Cross reference: See Code, Tax-Property Article, § 1-101.
(b) Dwelling (1) "Dwelling" means: (A) a house that is: (i) used as the principal residence of the homeowner; and(ii) actually occupied or expected to be actually occupied by the homeowner for more than six months of a 12-month period as set forth in Code, Tax-Property Article, § 9-105; and(B) the lot or curtilage on which the house is erected.(2) "Dwelling" includes: (A) a condominium unit that is occupied by an individual who has a legal interest in the condominium;(B) an apartment in a cooperative apartment corporation that is occupied by an individual who has a legal interest in the apartment; and(C) a part of real property used other than primarily for residential purposes, if the real property is used as a principal residence by an individual who has a legal interest in the real property. Cross reference: See Code, Tax-Property Article, § 9-105.
(c) Interested Party "Interested Party" means:
(1) the person who last appears as owner of the dwelling on the collector's tax roll;(2) a mortgagee of the property or an assignee of a mortgagee of record;(3) a holder of a beneficial interest in a deed of trust recorded against the dwelling;(4) a taxing agency that has the authority to collect tax on the dwelling; or(5) any person having a current interest in the real property whose identity and address are (A) reasonably ascertainable from the county land records or (B) revealed by a full title search consisting of at least 50 years. Cross reference: See Code, Tax-Property Article, § 14-889.
(d) Ombudsman "Ombudsman" means the State Tax Sale Ombudsman established under Code, Tax-Property Article, § 2-112.
(e) Program "Program" means the Homeowner Protection Program established under Code, Tax-Property Article, § 14-883, et seq.
(f) Tax "Tax" means any tax or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the dwelling on which it is imposed or assessed. "Tax" includes applicable interest.
Md. R. Prop. Sales 14-612
Adopted September 30, 2022, eff. 1/1/2023. See Code, Tax-Property Article, § 14-801(d). For the fees and costs permitted to be imposed on a homeowner, see Code, Tax-Property Article, § 14-889. For the definition of "other taxing agency," see Code, Tax-Property Article, § 14-801(b).