Md. Code, TP § 14-811 Properties Which May Be Withheld From Sale

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 14-811

(a)

(1) Except as provided in [subsections (b) and (e) of] this section, the collector may withhold from sale any property, when the total taxes on the property, including interest and penalties, amount to less than $250 in any 1 year.

(2) [During the period from June 1, 2021, through June 30, 2023, the]The governing body of a county or municipal corporation may withhold from sale owner-occupied residential property that meets objective criteria established by the governing body of the county or municipal corporation.

(b)

(1) The collector may withhold from sale any residential property, when the total taxes on the property, including interest and penalties, amount to less than $750.

(2) In Baltimore City, the collector shall withhold from sale owner-occupied residential property, when the total taxes on the property, including interest and penalties, amount to less than $750.

(3) In Baltimore City, the collector shall withhold from sale residential property or property that is exempt from taxation under § 7-204(1) or (2) of this article, if the taxes on the property consist only of a lien for unpaid charges for water and sewer service.

[ (c) Except as provided in subsection (d) of this section, the governing body of a county or municipal corporation may withhold from sale property that has been designated for redevelopment purposes if:

(1) the county or municipal corporation certifies that the property:

(i) is a vacant lot; or

(ii) has a building or structure that is:

1. vacant; and

2. unsafe or unfit for habitation;

(2) the governing body of the county or municipal corporation finds that withholding the property from sale under this subsection is necessary:

(i) to eliminate a blighting influence; and

(ii) to prevent the tax abandonment of the property; and

(3) the property meets any additional objective criteria established by the governing body of the county or municipal corporation for withholding property from sale for redevelopment purposes.

(c)] (d)

(1) The governing body of a county or municipal corporation may withhold from sale [any] a residential property or a property owned by a nonprofit organization if[:]

[(i)] [the property meets objective criteria established by law by the governing body of the county or municipal corporation for withholding property from sale; or]