• Tax Sales
  • August 10, 2017 | Authors: Christia A. Pritts; Lawrence D. Coppel; Andrew D. Bulgin; Marjorie A. Corwin; Peter B. Rosenwald; D. Robert Enten; David S. Musgrave; Robert A. Gaumont; Christopher R. Rahl; Bryan M. Mull; Chastity E.C. Threadcraft
  • Law Firm: Gordon Feinblatt LLC - Baltimore Office
  • Tax Sales – Study
    HB659 / SB823 (Chapters 615 and 616)
    (effective June 1, 2017)

    This law establishes a task force to study tax sales in Maryland. The task force is required to evaluate and assess the impact of tax sales, evaluate how tax sales are conducted in each county, and evaluate tax sales to collect delinquent water charges and alternative methods of collecting delinquent water charges. The task force also will consider and make recommendations for reform of the tax sale process in Maryland. The task force is required to report its findings and recommendations to the Governor and General Assembly by December 1, 2017.

    Tax Sales – Foreclosure of Right of Redemption – Naming of Defendants
    HB861 (Chapter 243)
    (effective October 1, 2017)

    This Act sets forth procedures for a tax sale foreclosure plaintiff to name a defendant when the plaintiff has reason to believe that the defendant is deceased. If the plaintiff knows of the deceased defendant’s personal representative, the plaintiff must join the personal representative as a defendant to the tax sale foreclosure action. If the plaintiff does not know the deceased defendant’s personal representative, the plaintiff must file an affidavit to that effect and join the deceased defendant’s successors as a defendant, as well as the deceased defendant. This Act should bring greater certainty to tax sale purchasers pursuing foreclosure. By clarifying the procedures for naming defendants who may be deceased, tax sale purchasers should have greater assurance that due process will be afforded to defendants who are deceased or believed to be deceased, thereby preventing future challenges to the tax sale foreclosure.

    Prince George’s County – Tax Sales – Limited Auction and Foreclosure for Abandoned Property PG 411-17
    HB1573 (Chapter 819)
    (effective July 1, 2017)

    This Act provides procedures for a limited auction for tax sales in Prince George’s County. The limited auction will occur prior to any public auction and will only be open to residents of Prince George’s County and certain Prince George’s County public employees (e.g., police department employees, federal government employees, veterans, and public school employees). The person who obtains the tax sale certificate at the limited auction cannot assign the certificate to another party. A participant in the limited auction can only bid in his or her individual capacity. On the one hand, this law will impair the ability of non-residents of Prince George’s County to participate in Prince George’s County tax sale auctions. On the other hand, individuals who reside in Prince George’s County should recognize that they now have a distinct advantage in local tax sales.