Maryland Statutes
Part III - Tax Sales
Section 14-839 - Issuance of Process

(a)    (1)    The plaintiff shall show in the title of the complaint the last address known to the plaintiff or to the attorney filing the complaint of each defendant, as obtained from:
            (i)    any records examined as part of the title examination;
            (ii)    the tax rolls of the collector who made the sale, as to the property described in the complaint; and
            (iii)    any other address that is known to the plaintiff or the attorney filing the complaint.
        (2)    Paragraph (1) of this subsection does not require the plaintiff or the attorney for the plaintiff to make any investigations or to search any other records or sources of information other than those stated.
        (3)    On the filing of the complaint, the court shall issue a summons to procure the answer and appearance of all the defendants as in other civil actions.
        (4)    This paragraph does not apply if a last known address for a defendant is not obtained as provided under paragraphs (1) and (2) of this subsection. The plaintiff shall cause a copy of the order of publication to be mailed by first class mail or certified mail, postage prepaid, to each defendant at the defendant’s address as determined by the provisions of paragraphs (1) and (2) of this subsection. As to any defendant not served by summons or as provided by paragraph (5) of this subsection, the plaintiff shall file an affidavit in the proceedings, which affidavit:
            (i)    shall certify that this provision has been complied with; and
            (ii)    shall be accompanied by:
                1.    the receipt obtained from the post office for the mailing; or
                2.    the certified mail receipt.
        (5)    Notice to a defendant may be made in any other manner that results in actual notice of the pendency of the action to the defendant. When notice is made under this paragraph it shall be certified to by an affidavit that fairly describes the method and time of service.
        (6)    A final judgment may not be entered before the last of:
            (i)    where actual service is made on the defendant, the passage of the time specified in the summons issued by the court;
            (ii)    the actual time specified in the order of publication; or
            (iii)    33 days after the date of mailing the copy of the order of publication under paragraph (4) of this subsection.
    (b)    The provisions of this section as to notice to persons who may have an interest in property sold for nonpayment of taxes, coupled with the order of publication and the other publicity and notices as ordinarily accompanies the sale of such property, as well as the knowledge of the taxes and the consequences for nonpayment of the taxes is declared:
        (1)    to be reasonable and sufficient under all of the circumstances involved, and necessary in light of the compelling need for the prompt collection of taxes; and
        (2)    to supersede any other requirement in other cases or civil causes generally.
    (c)    Notice of the institution of a proceeding to foreclose the right of redemption also shall be given to the collector where the property is located.

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