(a) (1) When a property in a municipal corporation is delinquent in the payment of municipal corporation taxes or charges levied against the property, the appropriate municipal corporation official charged with the collection of taxes shall notify the collector of the county of the unpaid taxes or charges on the property.
(2) If the procedures of this subtitle are not instituted by the county collector on or before 30 days after receiving the notice from the municipal corporation collector, the municipal corporation collector at any time after the 30-day period expires may use the provisions and procedures of this subtitle to sell the property for unpaid municipal corporation taxes or charges to the same extent that these provisions and procedures are available to county collectors.
(b) (1) This subsection applies in Calvert County and Garrett County.
(2) The county collector shall use the provisions and procedures of this subtitle on notification by the municipal corporation collector of unpaid municipal corporation taxes and proceed to advertise and sell any real property located in any municipal corporation in the county on which municipal corporation taxes are delinquent.
(3) The municipal corporation, in which the property being sold is located, shall buy in and hold, and pay the costs of the sale for any property offered for sale for nonpayment of municipal corporation taxes only for which there is no other purchaser.
(4) If the municipal corporation purchases the property at the tax sale, the municipal corporation shall pay to the county any taxes owed to the county and any costs incurred by the county in the sale of that property. If the county purchases any property located in a municipal corporation in that county that is being sold for delinquent taxes, the county shall pay to the municipal corporation any taxes owed to the municipal corporation for that property.
Structure Maryland Statutes
Section 14-808 - Sale by Collector; Exceptions
Section 14-811 - Properties Which May Be Withheld From Sale
Section 14-812 - Notice of Sale
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 14-827 - Right of Redemption
Section 14-829 - Fixing Amount Necessary for Redemption After Action to Foreclose Instituted
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 14-834 - Jurisdiction of Court
Section 14-835 - Form of Complaint
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 14-842 - 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 14-845 - 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 14-849.1 - Sale of Property to Enforce Lien for Water and Sewer Service
Section 14-850 - Obtaining Possession
Section 14-851 - Repeal of Inconsistent Acts; Allegany County Exempt
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