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RULE 14-612. DEFINITIONS

West's Annotated Code of MarylandMaryland RulesEffective: January 1, 2023

West's Annotated Code of Maryland
Maryland Rules
Title 14. Sales of Property
Chapter 600. In Rem Foreclosure of Local Government Tax Liens
Division 2 Foreclosure by State Government
Effective: January 1, 2023
MD Rules, Rule 14-612
RULE 14-612. DEFINITIONS
Currentness
In the Rules in Division 2, the following definitions apply except as otherwise expressly provided or as necessary implication requires:
(a) Department. “Department” means the State Department of Assessments and Taxation.
Cross reference: See Code, Tax--Property Article, § 1-101.
(b) Dwelling
(1) “Dwelling” means:
(A) a house that is:
(i) used as the principal residence of the homeowner; and
(ii) actually occupied or expected to be actually occupied by the homeowner for more than six months of a 12-month period as set forth in Code, Tax--Property Article, § 9-105; and
(B) the lot or curtilage on which the house is erected.
(2) “Dwelling” includes:
(A) a condominium unit that is occupied by an individual who has a legal interest in the condominium;
(B) an apartment in a cooperative apartment corporation that is occupied by an individual who has a legal interest in the apartment; and
(C) a part of real property used other than primarily for residential purposes, if the real property is used as a principal residence by an individual who has a legal interest in the real property.
Cross reference: See Code, Tax--Property Article, § 9-105.
(c) Interested Party. “Interested Party” means:
(1) the person who last appears as owner of the dwelling on the collector's tax roll;
(2) a mortgagee of the property or an assignee of a mortgagee of record;
(3) a holder of a beneficial interest in a deed of trust recorded against the dwelling;
(4) a taxing agency that has the authority to collect tax on the dwelling; or
(5) any person having a current interest in the real property whose identity and address are (A) reasonably ascertainable from the county land records or (B) revealed by a full title search consisting of at least 50 years.
Cross reference: See Code, Tax--Property Article, § 14-889.
(d) Ombudsman. “Ombudsman” means the State Tax Sale Ombudsman established under Code, Tax--Property Article, § 2-112.
(e) Program. “Program” means the Homeowner Protection Program established under Code, Tax--Property Article, § 14-883, et seq.
(f) Tax. “Tax” means any tax or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the dwelling on which it is imposed or assessed. “Tax” includes applicable interest.
Cross reference: See Code, Tax--Property Article, § 14-801(d). For the fees and costs permitted to be imposed on a homeowner, see Code, Tax--Property Article, § 14-889. For the definition of “other taxing agency,” see Code, Tax--Property Article, § 14-801(b).
Source: This Rule is new.

Credits

[Adopted Sept. 30, 2022, eff. Jan. 1, 2023.]
MD Rules, Rule 14-612, MD R PROP SALES Rule 14-612
Current with amendments received through May 1, 2024. Some sections may be more current, see credits for details.
End of Document