Maryland Statutes
Part III - Tax Sales
Section 14-811 - Properties Which May Be Withheld From Sale

(a)    Except as provided in subsections (b) and (e) of this section, the collector may withhold from sale any property, when the total taxes on the property, including interest and penalties, amount to less than $250 in any 1 year.
    (b)    (1)    The collector may withhold from sale any residential property, when the total taxes on the property, including interest and penalties, amount to less than $750.
        (2)    In Baltimore City, the collector shall withhold from sale owner–occupied residential property, when the total taxes on the property, including interest and penalties, amount to less than $750.
        (3)    In Baltimore City, the collector shall withhold from sale residential property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if the taxes on the property consist only of a lien for unpaid charges for water and sewer service.
    (c)    Except as provided in subsection (d) of this section, the governing body of a county or municipal corporation may withhold from sale property that has been designated for redevelopment purposes if:
        (1)    the county or municipal corporation certifies that the property:
            (i)    is a vacant lot; or
            (ii)    has a building or structure that is:
                1.    vacant; and
                2.    unsafe or unfit for habitation;
        (2)    the governing body of the county or municipal corporation finds that withholding the property from sale under this subsection is necessary:
            (i)    to eliminate a blighting influence; and
            (ii)    to prevent the tax abandonment of the property; and
        (3)    the property meets any additional objective criteria established by the governing body of the county or municipal corporation for withholding property from sale for redevelopment purposes.
    (d)    Baltimore City may withhold from sale property that has been designated for redevelopment purposes if the property meets objective criteria established by the Mayor and City Council of Baltimore City.
    (e)    The collector shall withhold from sale under this part of this subtitle any real property designated by the governing body of a county or municipal corporation for foreclosure and sale under Part V of this subtitle.
    (f)    (1)    In this subsection, “dwelling” and “homeowner” have the meanings stated in § 9–105 of this article.
        (2)    The governing body of a county or municipal corporation may withhold from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or disabled if the homeowner meets eligibility criteria established by the county or municipal corporation.
    (g)    The collector shall withhold from sale the dwelling of a homeowner who is enrolled in the Homeowner Protection Program established under Part VII of this subtitle.

Structure Maryland Statutes