Md. Code Ann., Tax-Prop. § 14-808
Sale by collector; Exceptions
Effective Jul 1, 2023Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1989, c. 83; Acts 1997, c. 447, § 2, eff. July 1, 1997; Acts 2017, c. 618, § 2, eff. Oct. 1, 2017; Acts 2017, c. 619, § 2, eff. Oct. 1, 2017; Acts 2018, c. 714, § 1, eff. Oct. 1, 2018; Acts 2021, c. 75, § 1, eff. June 1, 2021; Acts 2022, c. 663, § 1, eff. Oct. 1, 2022; Acts 2023, c. 272, § 1, eff. July 1, 2023.State of Maryland
(a)
- (1) Except for property that has been transferred by a municipality or county to a land bank authority established under § 1-1403 of the Local Government Article, and except as provided under § 14-811 of this subtitle, the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law, all property in the county in which the collector is elected or appointed on which the tax is in arrears.
- (2) Failure of the collector to sell within the time required by local law does not affect the validity or collectability of any tax, or the validity of any sale thereafter made.
- (b) In Calvert County the collector shall proceed to advertise and sell any real property as required by local law.
- (c) In St. Mary's County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.
- (d) In Garrett County, the Board of County Commissioners shall set by resolution the date and time of a tax sale.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1989, c. 83; Acts 1997, c. 447, § 2, eff. July 1, 1997; Acts 2017, c. 618, § 2, eff. Oct. 1, 2017; Acts 2017, c. 619, § 2, eff. Oct. 1, 2017; Acts 2018, c. 714, § 1, eff. Oct. 1, 2018; Acts 2021, c. 75, § 1, eff. June 1, 2021; Acts 2022, c. 663, § 1, eff. Oct. 1, 2022; Acts 2023, c. 272, § 1, eff. July 1, 2023.
Formerly Art. 81, § 72.