Md. Code, Tax-Prop. § 14-820

Current with changes from the 2024 Legislative Session

Section 14-820 - Certificate of sale - In general

(a) The collector shall deliver to the purchaser a certificate of sale under the collector's hand and seal, or by the collector's authorized facsimile signature, acknowledged by the collector as a conveyance of land, which certificate shall set forth:

(1) that the property described in it was sold by the collector to the purchaser;

(2) the date of the sale;

(3) the amount for which the property was sold;

(4) the total amount of taxes due on the property at the time of sale together with interest, penalties and expenses incurred in making the sale;

(5) a description of the property in substantially the same form as the description appearing on the collector's tax roll. If the property is unimproved or has no street number, and the collector has procured a description of the property from the county or municipal corporation surveyor, this description shall be included in the certificate of sale. In Garrett County a copy of the description as required by § 14-813(f) of this subtitle, as that section relates specifically to Garrett County, shall be included in the certificate of sale;

(6) a statement that the rate of redemption is 6% a year, except as provided in subsection (b) of this section;

(7) the time when an action to foreclose the right of redemption may be instituted; and

(8)

(i) that the certificate will be void unless foreclosure proceedings are brought within 2 years from the date of the certificate; or

(ii) that, unless foreclosure proceedings are brought within 3 months from the date of the certificate to any abandoned property in Baltimore City sold under § 14-817(c)(1) of this subtitle with a minimum bid less than the lien amount, the certificate:

1. is void as to a private purchaser; and

2. reverts to the Mayor and City Council for a period of 2 years from the date of the tax sale.

(b) The rate of redemption is 6% a year except:

(1) in Allegany County the rate is 6% a year or as fixed by the County Commissioners;

(2) in Anne Arundel County the rate is 6% a year or as fixed by a law of the County Council;

(3) in Baltimore City the rate is 6% a year or as fixed by a law of the City Council;

(4) in Baltimore County the rate is 6% a year or as fixed by a law of the County Council;

(5) in Cecil County the rate is 6% a year or as fixed by the County Commissioners;

(6) in Calvert County the rate is 10% a year or as fixed by the County Commissioners;

(7) in Caroline County the rate is 10% a year or as fixed by the County Commissioners;

(8) in Carroll County the rate is 14% a year or as fixed by the County Commissioners;

(9) in Dorchester County the rate is 10% a year or as fixed by the County Commissioners;

(10) in Frederick County the rate is 6% a year or as fixed by the governing body of Frederick County;

(11) in Garrett County the rate is 10% a year or as fixed by the County Commissioners;

(12) in Harford County the rate is 6% a year or as fixed by a law of the County Council;

(13) in Howard County the rate is 6% a year or as fixed by a law of the County Council;

(14) in Kent County the rate is 6% a year or as fixed by the County Commissioners;

(15) in Montgomery County the rate is 6% a year or as fixed by a law of the County Council;

(16) in Prince George's County the rate is 6% a year or as fixed by a law of the County Council;

(17) in Queen Anne's County the rate is 6% a year or as fixed by the County Commissioners;

(18) in Somerset County, Charles County, Wicomico County, and Worcester County the rate is 6% a year or as fixed by the County Commissioners or by a law of the County Council;

(19) in Talbot County the rate is 6% a year or as fixed by a law of the County Council; and

(20) in Washington County the rate is 6% a year or as fixed by the County Commissioners.

(c) The certificate of sale shall be in substantially the following form:

"I, .........., Collector of Taxes for the State of Maryland and the .......... of ........, certify that on ......., 20...., I sold to ........, at public auction for the sum of .......... Dollars and ......... Cents, of which ...... Dollars has been paid, the property in ......... described as ........ and assessed to ......... The property described in this certificate is subject to redemption. On redemption the holder of the certificate will be refunded the sums paid on account of the purchase price together with interest at the rate of 6% a year from the date of payment to the date of redemption (except as stated in subsection (b) of § 14-820 of the Tax - Property Article of the Annotated Code of Maryland), together with all other amounts specified by Chapter 761 of the Acts of 1943, and acts that amend that chapter. The balance due on account of the purchase price and all taxes, together with interest and penalties on the taxes, accruing after the date of sale, must be paid to the Collector before a deed can be delivered to the purchaser. After .........., 20...., a proceeding can be brought to foreclose all rights of redemption in the property. This certificate will be void unless such a proceeding is brought within 2 years from the date of this certificate, except that in Baltimore City, with respect to any abandoned property sold under § 14-817(c) of the Tax - Property Article of the Annotated Code of Maryland with a minimum bid less than the lien amount, the certificate will revert to the Mayor and City Council and will be void as to the private purchaser at tax sale unless such a proceeding is brought within 3 months from the date of the certificate.

Witness my hand and seal, this ....... day of ......, 20...............

............................... Collector"

(To be followed by acknowledgment).

Md. Code, TP § 14-820

Amended by 2014 Md. Laws, Ch. 645, Sec. 1, eff. 12/1/2014.