Maryland Statutes
Part III - Tax Sales
Section 14-843 - Plaintiff or Holder of Certificate of Sale Reimbursed for Expenses Incurred

(a)    (1)    Except as provided in subsection (b) of this section, on redemption, the plaintiff or the holder of a certificate of sale may be reimbursed for expenses incurred in any action or in preparation for any action to foreclose the right of redemption as provided in this section.
        (2)    The plaintiff or holder of a certificate of sale is not entitled to be reimbursed for any other expenses or attorney’s fees that are not included in this section.
        (3)    (i)    Except as provided in subparagraph (ii) of this paragraph, if an action to foreclose the right of redemption has not been filed, and the property is redeemed more than 4 months after the date of the tax sale, the holder of a certificate of sale may be reimbursed for the following expenses actually incurred:
                1.    costs for recording the certificate of sale;
                2.    a title search fee, not to exceed $250;
                3.    the postage and certified mailing costs for the notices required under § 14–833(a–1) of this subtitle; and
                4.    reasonable attorney’s fees, not to exceed $500.
            (ii)    In Baltimore City, for owner–occupied residential property, if an action to foreclose the right of redemption has not been filed, and the property is redeemed more than 7 months after the date of the tax sale, the holder of a certificate of sale may be reimbursed for the following expenses actually incurred:
                1.    costs for recording the certificate of sale;
                2.    a title search fee, not to exceed $250;
                3.    the postage and certified mailing costs for the notices required under § 14–833(a–1) of this subtitle; and
                4.    reasonable attorney’s fees, not to exceed $500.
        (4)    If an action to foreclose the right of redemption has been filed, the plaintiff or holder of a certificate of sale may be reimbursed for:
            (i)    attorney’s fees in the amount of:
                1.    $1,300 if an affidavit of compliance has not been filed, which amount shall be deemed reasonable for both the preparation and filing of the action to foreclose the right of redemption; or
                2.    $1,500 if an affidavit of compliance has been filed, which amount shall be deemed reasonable for both the preparation and filing of the action to foreclose the right of redemption;
            (ii)    reasonable attorney’s fees, not to exceed $1,200, incurred by the plaintiff or holder of a certificate of sale for opening an estate for purposes of service of process and notice on a defendant’s estate;
            (iii)    in exceptional circumstances, other reasonable attorney’s fees incurred and specifically requested by the plaintiff or holder of a certificate of sale and approved by the court, on a case by case basis; and
            (iv)    if the plaintiff or holder of a certificate of sale provides a signed affidavit attesting to the fact that the expenses were actually incurred, the following expenses actually incurred by the plaintiff or holder of a certificate of sale:
                1.    filing fee charged by the circuit court for the county in which the property is located;
                2.    service of process fee, including fees incurred attempting to serve process;
                3.    a title search fee, not to exceed $250;
                4.    if a second title search is conducted more than 6 months after the initial title search, a title search update fee, not to exceed $75;
                5.    publication fee charged by a newspaper of general circulation in the county in which the property is located;
                6.    posting fee;
                7.    postage and certified mail;
                8.    substantial repair order fee, not to exceed the fee charged by the government agency issuing the certificate of substantial repair;
                9.    expenses and costs incurred for opening an estate of a deceased defendant for purposes of service of process and notice, not to exceed $1,200; and
                10.    any court approved expense for stabilization or conversion of the property under § 14–830 of this subtitle or in accordance with an action taken against the property by the county in which the property is located in accordance with the applicable building, fire, health, or safety codes.
        (5)    In addition to the expenses and attorney’s fees under paragraph (3) or (4) of this subsection, the plaintiff or holder of a certificate of sale may be reimbursed for:
            (i)    taxes paid at the tax sale, together with redemption interest, arising after the date of sale to the date of redemption;
            (ii)    the high bid premium paid at the tax sale, if applicable; and
            (iii)    in Baltimore City only, taxes, interest, and penalties paid in accordance with subsection (c) of this section and interest at the rate of redemption provided in § 14–820 of this subtitle from the date of payment to the date of redemption.
    (b)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph and paragraph (2) of this subsection, in Allegany County, Anne Arundel County, Baltimore City, Baltimore County, Calvert County, Caroline County, Carroll County, Cecil County, Charles County, Dorchester County, Frederick County, Garrett County, Harford County, Howard County, Kent County, Montgomery County, Prince George’s County, Queen Anne’s County, St. Mary’s County, Somerset County, Washington County, Wicomico County, and Worcester County, the plaintiff or holder of a certificate of sale may not be reimbursed for expenses incurred within 4 months after the date of sale.
            (ii)    In Baltimore City, for owner–occupied residential property, the plaintiff or holder of a certificate of sale may not be reimbursed for expenses incurred within 7 months after the date of sale.
        (2)    This subsection does not apply to property for which the holder:
            (i)    may file a complaint any time after 60 days from the date of sale, pursuant to § 14–833(e) of this subtitle; or
            (ii)    must file a complaint within 3 months from the date of sale, pursuant to § 14–833(c)(2) of this subtitle.
    (c)    In Baltimore City, on or after October 1 of each year, the plaintiff or holder of a certificate of sale may pay taxes, interest, and penalties that become due after the date of the sale on the property described in the tax sale certificate and that have not been paid by the owner of the property.
    (d)    The Mayor and City Council of Baltimore City may establish, by law, a process by which an owner of owner–occupied residential property sold at tax sale in accordance with this subtitle may redeem the property through an installment payment plan.

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