(a) Within 60 days after a property is sold at a tax sale, the collector shall send to the person who last appears as owner of the property on the collector’s tax roll, at the last address shown on the tax roll, a notice that includes:
(1) a statement that the property has been sold to satisfy unpaid taxes;
(2) the date of the tax sale;
(3) the amount of the highest bid;
(4) the lien amount on the property at the time of sale;
(5) a statement that the owner has the right to redeem the property until a court forecloses that right;
(6) a statement that the purchaser of the property may institute an action to foreclose the property:
(i) as early as 6 months from the date of the sale; or
(ii) if a government agency certifies that the property requires, or shall require, substantial repair to comply with applicable building codes, as early as 60 days from the date of the sale;
(7) a statement that if the property is redeemed before an action to foreclose the right of redemption is filed, the amount that shall be paid to redeem the property is:
(i) the total lien amount on the property at the time of sale, with interest;
(ii) any taxes, interest, and penalties paid by the holder of the certificate of sale; and
(iii) any taxes, interest, and penalties accruing after the date of the tax sale;
(8) a statement that, if the property is redeemed more than 4 months after the date of the tax sale, and before an action to foreclose the right of redemption is filed, the holder of the certificate of sale may be reimbursed for:
(i) attorney’s fees for recording the certificate of sale;
(ii) a title search fee, not to exceed $250; and
(iii) reasonable attorney’s fees, not to exceed $500;
(9) a statement that, if the property is redeemed after an action to foreclose the right of redemption has been filed, the amount that shall be paid to redeem the property is the sum of:
(i) the total lien amount on the property at the time of sale, with interest;
(ii) any taxes, interest, and penalties paid by the holder of the certificate of sale;
(iii) any taxes, interest, and penalties accruing after the date of the tax sale; and
(iv) attorney’s fees and expenses to which the holder of the certificate of sale may be entitled under § 14–843(a)(4) and (5) of this subtitle; and
(10) the provisions of § 14–843(a) of this subtitle, reproduced as they appear in the Code.
(b) The notice required under subsection (a) of this section shall be sent by first–class mail.
(c) The mailing required under this section shall include a separate insert that includes all of the information required under § 14–812(b) of this subtitle.
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