Skip to main content

Maryland Code, Tax-Property § 14-819

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

(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.

(e) On receiving the order, the county or municipal corporation shall provide for the repayment of the money from its general funds.  A repayment order may not be directed to the county or municipal corporation after the 7-year period expires.

Cite this article: - Maryland Code, Tax-Property § 14-819 - last updated December 31, 2021 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard