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Maryland Code, Tax-Property § 14-847

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1)(i) Except as provided in paragraph (2) of this subsection, the judgment of the court shall direct the collector to execute a deed to the holder of the certificate of sale in fee simple or in leasehold, as appropriate, on payment to the collector of the balance of the purchase price, due on account of the purchase price of the property, together with all taxes and interest and penalties on the property that accrue after the date of sale.

(ii) The judgment shall direct the supervisor to enroll the holder of the certificate of sale in fee simple or in leasehold, as appropriate, as the owner of the property.

(2) In Frederick County, if the collector is absent, the deed may be executed by a deputy collector designated by the collector.

(b) The deed shall be prepared by the holder of the certificate of sale or the attorney for the holder of the certificate of sale and all expenses incident to the preparation and execution of the deed shall be paid by the holder of the certificate of sale.

(c) The clerk of the court in which the suit is instituted shall issue a certified copy of the judgment of the court to the collector and supervisor and the collector is not obligated to execute the deed provided for in this section until that certified copy of the judgment is delivered to the collector.

(d)(1) If the holder of the certificate of sale does not comply with the terms of the final judgment of the court within 90 days as to payments to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale, that judgment may be stricken by the court on the motion of an interested party for good cause shown.

(2) In Baltimore City, a certificate holder who has been enrolled as the owner of the property under subsection (a) of this section is not an interested party within the meaning of this subsection.

(3) If the holder of the certificate of sale does not comply with the terms of the final judgment of the court within 105 days as to payments to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale, and no motion has been filed under paragraph (1) of this subsection, the court may, on motion of the governing body of the county or municipal corporation in which the property is located, for good cause shown, enter a judgment:

(i) striking the final judgment of the court;

(ii) directing the collector to execute a deed prepared by the governing body of the county or municipal corporation in fee simple, on payment to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale; and

(iii) vesting title to the property in the governing body of the county or municipal corporation in fee simple, free and clear of all alienations and descents of the property occurring before the date of the final judgment and encumbrances on the property, except any taxes that accrue after the date of sale and easements of record and any other easement that may be observed by an inspection of the property to which the property is subject.

(4) If a holder of a certificate of sale submits a deed under subsection (b) of this section for the property to the governing body of the county or municipal corporation before a judgment under paragraph (1) or (3) of this subsection is entered, the motion under paragraph (1) or (3) of this subsection shall be denied as moot.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 14-847 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-14-847/

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