§ 14-819. Owner's whereabouts unknown
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-819
§ 14-819. Owner's whereabouts unknown
(a) If the person entitled to the balance over and above the amount required for the payment of taxes, interest, penalties, and costs of sale is unknown, or if the person's identity is known but the person's address is unknown, the sum to which the person is entitled shall be held by the collector in a special fund for at least 3 years. During that period the collector shall make every reasonable effort to learn the identity of the person, or to learn the person's address, as the case may be, by notice published at the courthouse door, certified mail, return receipt requested, bearing a postmark from the United States Postal Service, addressed to the person's last known address, personal inquiry, or by any other reasonably possible means for determining the name or the address of the person.
(b) If at the end of the 3-year period the person still is unknown or unlocated, the collector may apply to the circuit court for the county, for an order declaring that the money shall be forfeited and become the property of the county or municipal corporation. The court shall determine on inquiry that all proper and reasonable effort has been made by the collector to determine the name or address of the person, and if the court is satisfied, it shall pass an order directing that the money shall be forfeited and become the property of the county or municipal corporation.
(c) The money shall then be paid into and be part of the general funds of the county or municipal corporation and may be expended for any proper purpose of the county or municipal corporation.
(d) If within 7 years from the time of the order of forfeiture a person appears before the circuit court and seeks an order for the payment of the money, and if the court determines that the person is the proper person to receive the money and is the person whom the collector was not able to identify or locate, the court by order shall direct the county or municipal corporation to repay the money to the person, without interest.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 82.
MD Code, Tax - Property, § 14-819, MD TAX PROPERTY § 14-819
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.
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