(a) (1) In this section the following words have the meanings indicated.
(2) “Homeowner” has the meaning stated in § 9–105 of this article.
(3) “Tax” has the meaning stated in § 14–801 of this article.
(b) There is a State Tax Sale Ombudsman in the Department.
(c) The Ombudsman:
(1) shall be appointed by the Director;
(2) shall be in the management service of the State Personnel Management System; and
(3) may be removed from office only after a hearing before the Department and a finding of incompetency or other good cause.
(d) The Ombudsman shall:
(1) assist homeowners to understand the process for collection of delinquent taxes;
(2) actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;
(3) refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation;
(4) maintain a website that functions as a clearinghouse for information concerning:
(i) the process for collection of delinquent taxes; and
(ii) services and programs that are available to assist homeowners to pay delinquent taxes and improve their financial situation; and
(5) maintain a toll–free telephone number that a homeowner may call to obtain individualized personal assistance with delinquent taxes.
(e) A county may, by law, establish a County Tax Sale Ombudsman to fulfill all the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section with respect to homeowners within the county.
Structure Maryland Statutes
Title 2 - State Department of Assessments and Taxation
Subtitle 1 - Administration and Operations
Section 2-101 - Department Established
Section 2-102 - Director of Assessments and Taxation
Section 2-103 - Staff and Consultants
Section 2-104 - State Supervisor of Assessments and Area Supervisors
Section 2-105 - Supervisors of Assessments -- in General
Section 2-109 - Classifications, Compensation, and Qualifications of Departmental Employees
Section 2-110 - Incentives for Assessors
Section 2-111 - Substitution of Experience for Assessor's Educational Qualifications