Maryland

In Maryland the collector sells property with taxes in arrears, at the time required by local law. The rate of redemption is 6% a year, except that listed counties may fix their own rate (§ 14-820(b)). Montgomery County and Prince George's County: 6% a year, or as fixed by a law of the County Council. Anne Arundel County: 6% a year, or as fixed by a law of the County Council. Baltimore County: 6% a year, or as fixed by a law of the County Council. Carroll County: 14% a year, or as fixed by the County Commissioners. Confirm the county's rate with the county. Sales are at public auction to the person who makes the highest good faith accepted bid. The owner may redeem at any time until the right of redemption is finally foreclosed. A certificate holder may file a complaint to foreclose redemption 6 months after the sale (exceptions in § 14-833). The certificate is void unless a foreclosure proceeding is filed within 2 years of the date of the certificate of sale (§ 14-833(c)). Statute: Md. Tax-Property Code § 14-808.

At the sale, the lien for the taxes, interest, penalties and expenses passes to the purchaser. The right to redeem continues until finally barred by decree of the circuit court (§ 14-833(b)). For owner-occupied residential property, a certificate holder may file a complaint to foreclose redemption 9 months after the sale (exceptions in § 14-833). MD Tax-Property Code §14-820.

Maryland's rate of redemption is 6% a year, except that listed counties may fix their own rate (§ 14-820(b)). Montgomery County and Prince George's County: 6% a year, or as fixed by a law of the County Council. Anne Arundel County: 6% a year, or as fixed by a law of the County Council. Baltimore County: 6% a year, or as fixed by a law of the County Council. Carroll County: 14% a year, or as fixed by the County Commissioners. Confirm the county's rate with the county.

En Maryland, el recaudador vende propiedades con impuestos atrasados, en el momento que exija la ley local. La tasa de redención es 6% anual, salvo que los condados enumerados pueden fijar su propia tasa (§ 14-820(b)). El tenedor de un certificado puede presentar una demanda para ejecutar la redención 6 meses después de la venta (excepciones en § 14-833). Estatuto: Maryland Tax-Property Code § 14-808.

En la venta, el gravamen por los impuestos, intereses, multas y gastos pasa al comprador.

La tasa de redención de Maryland es 6% anual, salvo que los condados enumerados pueden fijar su propia tasa (§ 14-820(b)). Condado de Anne Arundel: 6% anual, o la que fije una ley del Concejo del Condado.

• Baltimore City: 6% a year, or as fixed by a law of the City Council
  Statute text

  in Baltimore City the rate is 6% a year or as fixed by a law of the City Council

• The holder of the certificate of sale is the plaintiff in an action to foreclose the right of redemption
  Statute text

  The plaintiff in any action to foreclose the right of redemption shall be the holder of the certificate of sale.

• A county may fix its own rate of redemption (§ 14-820(b)); confirm it with the county
  Statute text

  the rate of redemption is 6% a year except: (1) in Allegany County the rate is 6% a year or as fixed by the County Commissioners

• The certificate is void unless a foreclosure proceeding is filed within 2 years of the date of the certificate of sale (§ 14-833(c))
  Statute text

  The certificate is void unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale.

• Owner-occupied residential property: the first of the two foreclosure notices may not be sent until 7 months after the sale
  Statute text

  For owner-occupied residential property, the first of the two notices required under this subsection may not be sent until 7 months after the date of sale

• If the certificate holder does not pay the collector the balance and later taxes within 90 days of the final judgment, the court may strike the judgment (§ 14-847(d))
  Statute text

  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

• Un condado puede fijar su propia tasa de redención (§ 14-820(b)); confírmela con el condado
  Statute text

  the rate of redemption is 6% a year except: (1) in Allegany County the rate is 6% a year or as fixed by the County Commissioners

• Propiedad residencial ocupada por el dueño: el primero de los dos avisos de ejecución no puede enviarse hasta 7 meses después de la venta
  Statute text

  For owner-occupied residential property, the first of the two notices required under this subsection may not be sent until 7 months after the date of sale

• El certificado es nulo salvo que se presente un procedimiento de ejecución dentro de 2 años de la fecha del certificado de venta (§ 14-833(c))
  Statute text

  The certificate is void unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale.

• Confirm the county's rate of redemption with the county
  Statute text

  the rate of redemption is 6% a year except: (1) in Allegany County the rate is 6% a year or as fixed by the County Commissioners

• Owner-occupied residential property has a 9-month, not 6-month, wait before a foreclosure complaint (§ 14-833(a))
  Statute text

  at any time after 9 months from the date of sale of owner-occupied residential property, a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates

• The certificate holder files the complaint to foreclose the right of redemption
  Statute text

  The plaintiff in any action to foreclose the right of redemption shall be the holder of the certificate of sale.

• Confirme con el condado la tasa de redención del condado
  Statute text

  the rate of redemption is 6% a year except: (1) in Allegany County the rate is 6% a year or as fixed by the County Commissioners

• La propiedad residencial ocupada por el dueño tiene una espera de 9 meses, no 6, antes de una demanda de ejecución (§ 14-833(a))
  Statute text

  at any time after 9 months from the date of sale of owner-occupied residential property, a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates

Platform: County collector. Confirm the bidding platform with the county.

• Find the county collector's published notice of the tax sale
  Statute text

  The sale shall be held on the day and at the place stated in the notice by advertising.

• Meet the bidder terms in the notice, such as proof that the bidding entity legally exists and one agent per bidding entity
  Statute text

  establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entity that is satisfactory to the collector; (ii) limit their representation at a tax sale to no more than a single agent per bidding entity

• Pay the full amount of taxes due, with interest, penalties and sale expenses, by the day after the sale (the collector's terms and county exceptions apply) Terms are set by the collector and published in the notice.
  Statute text

  the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high-bid premium, if any

  Statute text

  The conduct of the sale shall be according to terms set by the collector, and published with a reasonable degree of specificity in the public notice of the tax sale

• Bid at the public auction; the highest good faith accepted bid wins
  Statute text

  All sales shall be at public auction to the person who makes the highest good faith accepted bid, in fee or leasehold, as the case may be.

Deposit: The full amount of taxes due is payable by the day after the sale (county exceptions apply). Terms are set by the collector and published in the notice. Confirm with the county.

Platform: Recaudador del condado. Confirme la plataforma de oferta con el condado.

• Busque el aviso publicado de la venta fiscal del recaudador del condado
  Statute text

  The sale shall be held on the day and at the place stated in the notice by advertising.

• Cumpla los términos para postores del aviso, como prueba de que la entidad postora existe legalmente y un solo agente por entidad
  Statute text

  establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entity that is satisfactory to the collector; (ii) limit their representation at a tax sale to no more than a single agent per bidding entity

• Pague el monto total de impuestos adeudados, con intereses, multas y gastos de la venta, a más tardar el día después de la venta (aplican los términos del recaudador y excepciones por condado)
  Statute text

  the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high-bid premium, if any

• Puje en la subasta pública; la oferta más alta aceptada de buena fe es la que prevalece
  Statute text

  All sales shall be at public auction to the person who makes the highest good faith accepted bid, in fee or leasehold, as the case may be.

Depósito: El monto total de impuestos adeudados se paga a más tardar el día después de la venta (aplican excepciones por condado). Los términos los fija el recaudador y se publican en el aviso. Confirme con el condado.

Not set by statute. A county that bought at the sale may later sell and assign the certificate. Confirm with the county.

Not set by statute. Confirm with the county. A county or other taxing agency that bought property at a tax sale may sell and assign the certificate of sale.

No lo fija la ley. Confirme con el condado. Un condado u otra entidad fiscal que compró una propiedad en una venta fiscal puede vender y ceder el certificado de venta.

• County collector
  Statute text

  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

On entry of the foreclosure judgment, the plaintiff pays the collector any surplus bid and all taxes with interest and penalties due on the property (§ 14-844(d)). The highest bidder pays a high-bid premium, in addition to the taxes due, if the collector decides to use one and says so in the public notice of the sale (§ 14-817(b)(2)).