§ 14-820. Certificate of sale
West's Annotated Code of MarylandTax-PropertyEffective: December 1, 2014
Effective: December 1, 2014
MD Code, Tax - Property, § 14-820
§ 14-820. Certificate of sale
(a) The collector shall deliver to the purchaser a certificate of sale under the collector's hand and seal, or by the collector's authorized facsimile signature, acknowledged by the collector as a conveyance of land, which certificate shall set forth:
(5) a description of the property in substantially the same form as the description appearing on the collector's tax roll. If the property is unimproved or has no street number, and the collector has procured a description of the property from the county or municipal corporation surveyor, this description shall be included in the certificate of sale. In Garrett County a copy of the description as required by § 14-813(f) of this subtitle, as that section relates specifically to Garrett County, shall be included in the certificate of sale;
(b) The rate of redemption is 6% a year except:
(c) The certificate of sale shall be in substantially the following form:
“I, .........., Collector of Taxes for the State of Maryland and the .......... of ........, certify that on ......., 20...., I sold to ........, at public auction for the sum of .......... Dollars and ......... Cents, of which ...... Dollars has been paid, the property in ......... described as ........ and assessed to ......... The property described in this certificate is subject to redemption. On redemption the holder of the certificate will be refunded the sums paid on account of the purchase price together with interest at the rate of 6% a year from the date of payment to the date of redemption (except as stated in subsection (b) of § 14-820 of the Tax--Property Article of the Annotated Code of Maryland), together with all other amounts specified by Chapter 761 of the Acts of 1943, and acts that amend that chapter. The balance due on account of the purchase price and all taxes, together with interest and penalties on the taxes, accruing after the date of sale, must be paid to the Collector before a deed can be delivered to the purchaser. After .........., 20...., a proceeding can be brought to foreclose all rights of redemption in the property. This certificate will be void unless such a proceeding is brought within 2 years from the date of this certificate, except that in Baltimore City, with respect to any abandoned property sold under § 14-817(c) of the Tax-Property Article of the Annotated Code of Maryland with a minimum bid less than the lien amount, the certificate will revert to the Mayor and City Council and will be void as to the private purchaser at tax sale unless such a proceeding is brought within 3 months from the date of the certificate.
Witness my hand and seal, this ....... day of ......, 20...............
...............................
Collector”
(To be followed by acknowledgment).
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 94, § 2; Acts 1985, c. 468, § 2; Acts 1985, c. 604; Acts 1985, c. 781, § 3; Acts 1986, c. 30; Acts 1987, c. 66; Acts 1987, c. 250; Acts 1987, c. 701; Acts 1988, c. 6 § 1; Acts 1988, c. 166; Acts 1988, c. 171; Acts 1990, c. 380; Acts 2000, c. 61, § 2, eff. April 25, 2000; Acts 2000, c. 408, § 1, eff. July 1, 2000; Acts 2001, c. 29, § 6, eff. April 10, 2001; Acts 2002, c. 466, § 1, eff. July 1, 2002; Acts 2014, c. 645, § 1, eff. Dec. 1, 2014.
Formerly Art. 81, § 83.
MD Code, Tax - Property, § 14-820, MD TAX PROPERTY § 14-820
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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