§ 14-887

Maryland § 14-887

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 14

Text

(a) If a homeowner is first enrolled in the Program before the lien on the homeowner’s dwelling is sold at tax sale:

(1) the Department shall pay the county or municipal corporation the full amount of the tax lien and assume exclusive responsibility for collecting the outstanding tax debt; and

(2) the county or municipal corporation shall withhold the dwelling from the next tax sale.

(b) If a homeowner is first enrolled in the Program after the lien on the homeowner’s dwelling is sold at tax sale, the Department shall pay the holder of the tax sale certificate the full amount required to redeem the certificate, including interest and expenses of the certificate holder, and assume exclusive responsibility for collecting the outstanding tax debt.

(c) After a homeowner is enrolled in the Program:

(1) the Department shall pay the county or municipal corporation the full amount of any tax lien that subsequently becomes due on the dwelling during the entire period that the homeowner is enrolled in the Program and assume exclusive responsibility for collecting the outstanding tax debt; and

(2) the county or municipal corporation shall withhold the dwelling from tax sale during the entire period that the homeowner is enrolled in the Program.

(d) After the Department purchases a tax lien on the dwelling of a homeowner under this section, the homeowner’s outstanding tax debt:

(1) is owed to the Department; and

(2) is not owed to any other person.

(e) If a homeowner’s enrollment in the Program is canceled under § 14–886(e) of this subtitle, the Department shall retain a lien on the homeowner’s dwelling for the taxes owed to the Department but may not initiate any collection efforts or otherwise act to enforce the lien until ownership of the dwelling is transferred.