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§ 2-112. State Tax Sale Ombudsman

West's Annotated Code of MarylandTax-PropertyEffective: January 1, 2020

West's Annotated Code of Maryland
Tax-Property
Title 2. State Department of Assessments and Taxation
Subtitle 1. Administration and Operations
Effective: January 1, 2020
MD Code, Tax - Property, § 2-112
§ 2-112. State Tax Sale Ombudsman
Currentness
Definitions
(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.
Established
(b) There is a State Tax Sale Ombudsman in the Department.
Appointment
(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.
Duties
(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.
County Tax Sale Ombudsman
(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.

Credits

Added by Acts 2019, c. 730, § 1, eff. Jan. 1, 2020.
MD Code, Tax - Property, § 2-112, MD TAX PROPERTY § 2-112
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document