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Maryland Code, Tax-Property § 14-873

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

(a) In this part the following words have the meanings indicated.

(b) “Interested party” means:

(1) the person who last appears as owner of the real property on the collector's tax roll;

(2) a mortgagee of the property or assignee of a mortgage of record;

(3) a holder of a beneficial interest in a deed of trust recorded against the real property;

(4) a taxing agency that has the authority to collect tax on the real property; or

(5) any person having an interest in the real property whose identity and address are:

(i) reasonably ascertainable from the county land records; or

(ii) revealed by a full title search consisting of at least 50 years.

(c) “Tax” has the meaning stated in § 14-801 of this subtitle.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 14-873 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-14-873/

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