2013 Maryland Code
TAX - PROPERTY
§ 14-806 - Release of liens to facilitate transfer of vacant property in Baltimore City

§14-806.

(a) In this section, “Board” means the Board of Estimates of Baltimore City.

(b) (1) To facilitate a transfer of real property the Board may release any liens for unpaid city real property taxes or other charges and assessments imposed by the Mayor and City Council of Baltimore City to which the property would otherwise be subject, if:

(i) the total amount of liens for unpaid city real property taxes, charges, and assessments imposed with respect to the property exceeds the lesser of the total value of the land and any improvement on the land as last determined by the Department or as determined by an appraisal report prepared not more than 6 months before the request for the release of the lien, by a real estate appraiser who is licensed under Title 16 of the Business Occupations and Professions Article;

(ii) the Baltimore City Department of Housing and Community Development certifies that the property:

1. is a vacant lot; or

2. has a building or structure that is:

A. vacant; and

B. unsafe or unfit for habitation;

(iii) the potential transferee demonstrates the ability to return the property to productive use within a reasonable period of time;

(iv) the Board finds that a transfer under this section is necessary:

1. to eliminate a blighting influence; and

2. to prevent the tax abandonment of a property; and

(v) the potential transferee presents evidence to the Board that fair market value is being paid.

(2) The Board may waive the requirement in paragraph (1)(v) of this subsection if:

(i) the potential transferee is a nonprofit organization as defined in § 1-101 of the Housing and Community Development Article; and

(ii) the Mayor and the City Council receives from the transferor an amount equal to any federal, State, or local income tax benefit realized by the transferor as a result of a deduction from income for a charitable contribution of the property to a nonprofit organization.

(3) If the conditions in paragraph (2) of this subsection are met, the transferor’s property tax debt shall be reduced by an amount equal to the fair market value of the transferred property.

(c) The release of a lien for city real property taxes, charges, or assessments as authorized under subsection (b) of this section does not abate the transferor’s liability for the remaining amount of the tax debt.

(d) The Board may set additional standards and requirements for approval of the release of liens under this section.