Maryland Statutes
Part III - Tax Sales
Section 14-836 - Parties

(a)    The plaintiff in any action to foreclose the right of redemption shall be the holder of the certificate of sale.
    (b)    (1)    Except as otherwise provided in this subsection, the defendants in any action to foreclose the right of redemption shall be:
            (i)    the record title holder of the property as disclosed by a search performed in accordance with generally accepted standards of title examination of the land records of the county, of the records of the register of wills of the county, and of the records of the circuit court for the county;
            (ii)    if the property is subject to a ground rent, the record title holder of the fee–simple title and the owner of the leasehold title as disclosed by a search performed in accordance with generally accepted standards of title examination of the land records of the county, of the records of the register of wills of the county and of the records of the circuit court for the county;
            (iii)    any mortgagee of the property or any assignee of the mortgagee of record, named as such in any unreleased mortgage recorded in the land records of the county;
            (iv)    the trustee under any deed of trust recorded against the property or any holder of a beneficial interest in a deed of trust who files notice of the interest, which notice shall include identification of the deed of trust, the book and page where the deed of trust is recorded, and the address at which the holder may be served with a summons;
            (v)    the county where the property is located; and
            (vi)    if appropriate, the State.
        (2)    The plaintiff may choose not to include as a defendant any of the persons enumerated in paragraph (1) of this subsection. However, the rights of any person not included as a defendant are not affected by the proceedings.
        (3)    Subject to the provisions of paragraph (4) of this subsection, it is not necessary to name as defendant any other person that has or claims to have any right, title, interest, claim, lien or equity of redemption in the property sold by the collector. Any of these persons are included as defendants by the designation “all persons that have or claim to have any interest in property ..... (giving a description of the property in substantially the same form as the description that appears on the Collector’s certificate of tax sale).” Any of these persons may be designated throughout the proceeding by the above designation and the cause may proceed against them by publication under order of court as provided in this subtitle.
        (4)    (i)    Notwithstanding the provisions of paragraph (3) of this subsection, the plaintiff shall send written notice of the proceeding to:
                1.    all persons having a recorded interest, claim, or lien, including a judgment, who have not been made a defendant in the proceeding, and, if the subject property is part of a homeowners association or condominium association, to the homeowners association or condominium association governing the property, at the last reasonably ascertainable address; and
                2.    each tenant of the subject property whose identity is known to the plaintiff, at the tenant’s last reasonably ascertainable address.
            (ii)    The notice under this subsection shall:
                1.    be sent by certified mail, postage prepaid, return receipt requested, bearing a postmark from the United States Postal Service; and
                2.    be accompanied by a copy of the complaint.
            (iii)    The plaintiff shall file in the action:
                1.    the return receipt from the notice; or
                2.    an affidavit that:
                A.    the notice provisions of this subsection have been complied with; or
                B.    the address of the holder of the subordinate interest is not reasonably ascertainable.
            (iv)    Notwithstanding any other provisions of this subsection, the plaintiff shall send written notice of the proceeding to any tenant of the subject property whose occupancy of the property is reasonably ascertainable by the plaintiff, whether or not the tenant’s identity is known:
                1.    by first–class mail, postage prepaid, bearing a postmark from the United States Postal Service addressed to the tenant by name if the identity of the tenant is known to the plaintiff, and addressed to “occupant” if the identity of the tenant is not known;
                2.    to each separately leased area of the property that the plaintiff can reasonably ascertain is occupied;
                3.    in an envelope prominently marked on the outside with the following phrase “Notice of Action to Foreclose”; and
                4.    accompanied by a copy of the complaint.
            (v)    A notice to tenants under this paragraph shall include the following statement in conspicuous, bold–faced print:
    “If the unpaid taxes, together with costs and expenses, are not paid, the court may enter a judgment foreclosing the right of redemption that would terminate your lease and right to occupy the property. You have the right to pay the unpaid taxes, together with costs and expenses, and avoid lease termination and eviction. A judgment foreclosing the right of redemption could be entered within the next 90 days and at that time you could be evicted or required to vacate the property.”.
        (5)    If the filing under paragraph (4)(iii) of this subsection is made before final ratification of the sale, failure of a holder of a subordinate interest or a tenant to receive the notice does not invalidate the sale.
        (6)    Further notice of the proceeding shall be required by posting of the property in accordance with applicable Maryland Rules of Procedure.
        (7)    (i)    Subject to subparagraphs (ii) and (iii) of this paragraph, after issuance of the judgment foreclosing right of redemption and at least 30 days before taking possession of the property, the plaintiff shall give any tenant of the property written notice of the plaintiff’s intention to obtain possession of the property and that the tenant must vacate the property within 30 days after the notice.
            (ii)    During the 30–day period immediately following issuance of the judgment foreclosing the right of redemption, the plaintiff may apply for, process, and obtain, but not execute upon, a writ for possession of the property.
            (iii)    The notice shall be sent:
                1.    by first–class mail, postage prepaid, bearing a postmark from the United States Postal Service addressed to the tenant by name if the identity of the tenant is known to the plaintiff, and addressed to “occupant” if the identity of the tenant is not known;
                2.    to each separately leased area of the property that the plaintiff can reasonably ascertain is occupied; and
                3.    in an envelope prominently marked on the outside with the following phrase “Notice of Taking Possession of Property”.
        (8)    (i)    If an individual required to be named as a defendant is deceased and the plaintiff knows of a personal representative, the plaintiff shall join the personal representative as a defendant.
            (ii)    If an individual required to be named as a defendant is deceased, or is believed by the plaintiff to be deceased, and the plaintiff knows of no personal representative, the plaintiff shall state those facts in an affidavit filed with the complaint.
            (iii)    If the plaintiff states in an affidavit under subparagraph (ii) of this paragraph that an individual is deceased, the plaintiff may join as defendants “the testate and intestate successors of __________ (naming the deceased individual), deceased, and all persons claiming by, through, or under the decedent”.
            (iv)    If the plaintiff states in an affidavit under subparagraph (ii) of this paragraph that an individual is believed to be deceased, the plaintiff may join the individual as a defendant, and may also join “the testate and intestate successors of __________ (naming the individual), believed to be deceased, and all persons claiming by, through, or under the individual believed to be deceased”.

Structure Maryland Statutes

Maryland Statutes

Tax - Property

Title 14 - Procedure

Subtitle 8 - Collection

Part III - Tax Sales

Section 14-808 - Sale by Collector; Exceptions

Section 14-809 - Sale by Municipal Collector After Notice to County Collector; Special Provisions as to Calvert County and Garrett County

Section 14-810 - Notice to Other Taxing Agencies; Certification of Taxes Due Other Agencies; Failure to Certify; Deductions From Collections in Cecil and Carroll Counties; Collection Fees in Code Counties

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 14-826 - Purchase by Governing Body of County or Other Taxing Agencies or Transfer to Land Bank Authority -- Payment of Tax Claims of Other Taxing Agencies or of the State

Section 14-827 - Right of Redemption

Section 14-828 - Required Payments; Interest Rate on Redemption; Notice to Holder of Certificate; Execution of Certificate

Section 14-829 - Fixing Amount Necessary for Redemption After Action to Foreclose Instituted

Section 14-830 - Rights During Redemption Period; Receivers; Possession and Rents; Conservation Expenses Added to Redemption Amount

Section 14-831 - Assessment During Redemption Period; Assessment to Certificate Holder; Subsequent Taxes Must Be Paid Before Deed Is Delivered

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 14-832.2 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County -- Ratified and Confirmed Sales

Section 14-832.3 - Foreclosure of Rights of Redemption by Tax Sale Purchasers in Queen Anne's County -- Proceedings to Set Aside or Modify Title

Section 14-833 - Complaints by Holders of Certificates of Sale to Foreclose Right of Redemption; Exceptions

Section 14-834 - Jurisdiction of Court

Section 14-835 - Form of Complaint

Section 14-836 - Parties

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 14-844 - Final Order

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 14-852 - Tax Sales

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