Maryland Tax - Property Section 14-824

      (a)      Except as provided in subsection (b) of this section, the governing body of a county or other taxing agency shall buy in and hold any property in their respective counties offered for sale for nonpayment of any taxes for which there is no private purchaser.

      (b)      The Mayor and City Council of Baltimore City may buy in and hold any abandoned property for which there is no private purchaser for the amount of the minimum bid set pursuant to § 14-817(c)(2) of this subtitle.

      (c)      The governing body of the county and other taxing agency have the same rights and remedies with regard to the property as other purchasers, including the right to foreclose the right of redemption.

      (d)      A certificate of sale in the form provided in this subtitle shall be issued by the collector in the name of the Mayor and City Council of Baltimore City or the governing body of the county or other taxing agency.