2013 Maryland Code
TAX - PROPERTY

• Title 1 - DEFINITIONS; RULES OF CONSTRUCTION; GENERAL PROVISIONS
• § 1-201 - Oaths
• § 1-202 - Residency
• § 1-203 - Liability of fiduciaries
• § 1-204 - Common trust funds exempt from taxation
• § 1-301 - Secrecy of returns
• § 1-302 - Reciprocity
• § 1-303 - Due dates
• § 1-304 - Comptroller responsible for collection of certain State taxes
• § 1-305 - Recoupment of taxes if title to property held by federal government or federal unit
• § 1-401 - Legislative intent
• § 1-402 - Rights enumerated
• § 1-403 - Short title
• § 1-404 - Short title
• § 2-101 - Department established
• § 2-102 - Director of Assessments and Taxation
• § 2-103 - Staff and consultants
• § 2-104 - State Supervisor of Assessments and area supervisors
• § 2-105 - Supervisors of assessments -- In general
• § 2-106 - Supervisors of assessments -- Provision of offices, equipment, and other facilities; cost administration.
• § 2-107 - Assessors
• § 2-108 - Oath required
• § 2-109 - Classifications, compensation, and qualifications of departmental employees
• § 2-110 - Incentives for assessors
• § 2-111 - Substitution of experience for assessor's educational qualifications
• § 2-201 - Powers and duties of the Director
• § 2-202 - Additional powers and duties of the Director
• § 2-203 - Assessment reviews
• § 2-204 - Revaluation of real property
• § 2-205 - Constant yield tax rate
• § 2-206 - Provision of administrative duties for Tax Court
• § 2-207 - Provision of tax information to other jurisdictions
• § 2-208 - Inquiries as to methods of assessment
• § 2-209 - Uniform plan for assessment
• § 2-210 - Records of property and system of appraisal aids; instructions and directions; forms
• § 2-211 - Assessment records -- Real property
• § 2-212 - Assessment records -- Personal property
• § 2-213 - County maps and sales records
• § 2-214 - Presence of supervisor of assessments or assessor at hearings
• § 2-215 - Notice of assessment appeal to local legal officer
• § 2-216 - Powers and duties of supervisors
• § 2-217 - Inspections by assessors
• § 2-218 - Documentation to verify that dwelling is principal residence
• § 2-219 - Disposition of recording and special fees
• § 2-220 - Disposition of annual filing fees
• § 2-221 - Payment to Treasurer; accounting to Comptroller
• § 2-222 - Payments to political subdivisions in which a BRAC Revitalization and Incentive Zone has been established
• § 3-101 - Definitions
• § 3-102 - Board established
• § 3-103 - Membership
• § 3-104 - Chairman
• § 3-105 - Quorum; meetings; decisions evidenced by order; compensation and reimbursement; staff
• § 3-106 - Conflict of interest; accepting gifts; divulging information
• § 3-107 - Jurisdiction; limitations on actions
• § 3-108 - Administrator
• § 4-101 - Position; appointment; oath; compensation
• § 4-102 - Bonding of collectors
• § 4-103 - State collector if vacancy
• § 4-201 - Collection, receipt, and remittance of taxes
• § 4-202 - Deposit of State taxes by collector
• § 4-301 - Officials may examine records that relate to State taxes
• § 4-401 - Allowances for collection
• § 4-402 - Interest charged to collector
• § 4-403 - Filing suit; right to a jury trial
• § 4-404 - Payment of money in suit or in judgment
• § 5-101 - Liability and reimbursement rights of persons having less than fee simple interests
• § 5-102 - Where property is assessed and taxed
• § 5-103 - Duty to notify supervisor of the issuance of building permits
• § 6-101 - Property subject to tax
• § 6-102 - Tax on leasehold interests
• § 6-103 - Operating property of railroads or public utilities
• § 6-104 - Stock in business of manufacturing or commercial business
• § 6-201 - Imposition of State property tax
• § 6-202 - Imposition of county property tax
• § 6-203 - Imposition of municipal corporation property tax
• § 6-204 - Imposition of taxes for taxable year
• § 6-301 - Setting of State property tax rate
• § 6-302 - Setting of county property tax rate
• § 6-303 - Setting of municipal corporation property tax rate
• § 6-304 - No additional law necessary for special rate
• § 6-305 - County tax rate in certain municipal corporations
• § 6-306 - County tax rate in certain other municipal corporations
• § 6-307 - Services by a municipal corporation in certain counties
• § 6-308 - Constant yield tax rate
• § 6-401 - Process of determining amount of property tax due
• § 7-101 - Exemptions -- Strict rule of construction
• § 7-102 - Exemptions by law -- Effective date
• § 7-103 - Exemptions of real property -- Procedure
• § 7-104 - Exemptions -- Abatement of tax
• § 7-105 - Adjustment of tax on public property; tax on formerly exempt property
• § 7-106 - Exempt property -- Assessment
• § 7-107 - Local exemptions -- Effect on State aid
• § 7-108 - Local exemptions -- Change by counties
• § 7-109 - Local exemptions -- Municipal corporations
• § 7-110 - Property tax credits
• § 7-201 - Cemeteries and mausoleum companies
• § 7-202 - Charitable or educational purposes
• § 7-203 - Chesapeake Bay Foundation
• § 7-204 - Religious groups or organizations
• § 7-205 - Community water systems
• § 7-206 - Continuing care facility for aged
• § 7-207 - Dwelling house of blind individual; surviving spouse
• § 7-208 - Dwelling house of disabled veteran; surviving spouse
• § 7-209 - Fire companies and rescue squads
• § 7-210 - Government property
• § 7-211 - Interest in government property
• § 7-212 - Gunpowder youth camps
• § 7-213 - Hart-Miller-Pleasure Island property
• § 7-214 - Historical societies; war memorials
• § 7-215 - Housing authority property
• § 7-216 - Izaak Walton League
• § 7-217 - Maryland Ornithological Society, Inc
• § 7-218 - Nature Conservancy
• § 7-219 - Personal property -- Agricultural products
• § 7-220 - Personal property -- Aircraft
• § 7-221 - Personal property -- Financial institution property.
• § 7-222 - Personal property -- Business stock property
• § 7-223 - Personal property -- Farm implement property
• § 7-224 - Personal property -- Livestock property
• § 7-225 - Personal property -- Manufacturing property
• § 7-226 - Personal property -- Raw materials and products property
• § 7-227 - Personal property -- Property located in a residence
• § 7-228 - Personal property -- Savings and loan property
• § 7-229 - Personal property -- Tools of mechanics or artisans
• § 7-230 - Personal property -- Vehicles
• § 7-231 - Personal property -- Vessels
• § 7-232 - Personal property -- Voting system
• § 7-233 - Scouts
• § 7-234 - Veterans' organizations
• § 7-235 - Maryland Vending Program for the Blind
• § 7-236 - Refueling equipment or machinery
• § 7-237 - Machinery or equipment used to generate electricity, steam for sale, hot or chilled water for sale
• § 7-238 - Computer software and related documentation
• § 7-239 - Certified coal pollution control facility; coal waste disposal power project
• § 7-240 - Property of nonprofit organization engaged in containment of coastal and tidal oil spills
• § 7-241 - Charles County Planning Commission
• § 7-242 - Residential wind energy equipment; solar energy property.
• § 7-243 - Heavy equipment property [Effective until October 1, 2013].
• § 7-244 - Video lottery terminals and associated equipment and table games.
• § 7-301 - Personal property -- State property tax exemption
• § 7-302 - American Association of Blood Banks, Inc.
• § 7-303 - Licensed public airport on privately owned land
• § 7-304 - Land trusts
• § 7-305 - Harford Land Trust
• § 7-306 - The Maryland State Game and Fish Protective Association, Inc.
• § 7-307 - Repaired or reconstructed dwelling
• § 7-308 - Property as solar energy device
• § 7-401 - Rolling stock property
• § 7-501 - Public leasehold property -- Local exemptions
• § 7-502 - Housing for senior citizens
• § 7-503 - Housing for low income families
• § 7-504 - Housing in Baltimore City
• § 7-505 - Governmentally subsidized rental housing
• § 7-506 - Governmentally subsidized housing in Baltimore City
• § 7-507 - Foreign import property
• § 7-508 - Washington County
• § 7-509 - Washington County -- Warehouse property
• § 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's counties
• § 7-511 - Reduction or elimination of percentage of assessment of taxable personal property in Garrett County
• § 7-512 - Agreement for negotiated payment in lieu of taxes for electricity facilities in Cecil County
• § 7-513 - Personal property tax -- Dorchester County.
• § 7-514 - Increase in assessment for machinery or equipment used to generate electricity, steam for sale, hot or chilled water for sale subject to county property tax.
• § 7-515 - Video lottery facility in Allegany County.
• § 7-516 - Economic development project -- Prince George's County [Section subject to abrogation]
• § 7-517 - Natural gas facilities -- Calvert County.
• § 8-101 - Classification of property
• § 8-102 - Valuation of real property
• § 8-103 - Assessment of real property -- In general
• § 8-104 - Valuation of real property; date of finality; duties of Department, supervisor and local zoning agency
• § 8-105 - Valuation of income producing real property
• § 8-106 - Valuation of real property owned by cooperative housing corporation
• § 8-107 - Valuation of personal property
• § 8-108 - Valuation, allocation, assessment, and apportionment of railroad operating property
• § 8-109 - Valuation, allocation, assessment, and apportionment of public utility property
• § 8-110 - Valuation of stock in business
• § 8-111 - Valuation of rolling stock
• § 8-112 - Valuation of distilled spirits if counties impose a personal property tax
• § 8-113 - Valuation of interests subject to tax under § 6-102 of this article
• § 8-114 - Valuation of hoophouses
• § 8-201 - Assessing of property by Department
• § 8-202 - Assessing of property by supervisors
• § 8-203 - Duration of real property assessment or value
• § 8-204 - Assessing personal property
• § 8-205 - Assessment appeals; adjustments
• § 8-206
• § 8-207 - Assessing of condominium property
• § 8-208
• § 8-209 - Assessing of farm or agricultural use land
• § 8-210 - Assessing marshland
• § 8-211 - Assessing of woodland; forest conservation and management program
• § 8-212 - Assessing of country clubs and golf courses -- Qualifications
• § 8-213 - Assessing of country clubs and golf courses -- Agreements
• § 8-214 - Assessing of country clubs and golf courses -- Discrimination
• § 8-215 - Assessing of country clubs and golf courses -- Determination of discrimination and consent agreements
• § 8-216 - Assessing of country clubs and golf courses -- Property taxes
• § 8-217 - Assessing of country clubs and golf courses -- Transfer of agreements
• § 8-218 - Assessing of country clubs and golf courses -- Regulations and forms
• § 8-219 - Assessing of land subject to open space easements
• § 8-220 - Assessing of planned development land -- Intent and necessity
• § 8-221 - Assessing of planned development land -- Criteria for assessing
• § 8-222 - Assessing of planned development land -- How assessed
• § 8-223 - Assessing of planned development land -- Specially assessed
• § 8-224 - Assessing of planned development land -- Reassessing and deferred taxes
• § 8-225 - Assessing of planned development land -- Copies of data
• § 8-226 - Assessing rezoned real property -- Legislative intent; definitions
• § 8-227 - Assessing rezoned real property -- Residential use assessment
• § 8-228 - Assessing rezoned real property -- Termination of status; penalties
• § 8-229 - Assessing of minerals
• § 8-230 - Assessing of improvements damaged by fire, flood, or shifting land
• § 8-231 - Assessing of improvements -- Property damaged or destroyed by natural occurrences
• § 8-232 - Assessing of improvements -- Manure banks
• § 8-233 - Assessing of improvements -- Medical condition of residents
• § 8-234 - Assessing of improvements -- Mobile homes
• § 8-235 - Assessing of improvements -- Normal repairs and maintenance
• § 8-236 - Assessing of improvements -- Radiation fallout shelters
• § 8-237 - Assessing of improvements -- Septic systems and wells
• § 8-238 - Assessing of improvements -- Shore erosion structures
• § 8-239 - Assessing of improvements -- Silos
• § 8-240 - Assessing of improvements -- Solar energy or geothermal systems.
• § 8-301 - Assessing of improvements -- Dams in Montgomery County
• § 8-302 - Assessing of improvements -- Airplane landing area
• § 8-303 - Assessing of improvements -- Fair Hill property in Cecil County
• § 8-401 - Real property assessments -- Notice of change in value of real property
• § 8-402 - Real property assessments -- Service of notice
• § 8-403 - Real property assessments -- Interrogatories
• § 8-404 - Real property assessments -- Appeal of notice
• § 8-405 - Real property assessments -- Appeal hearing dates
• § 8-406 - Real property assessments -- Appeal hearing
• § 8-407 - Real property assessments -- Final notice
• § 8-408 - Personal property assessments -- Notice
• § 8-409 - Personal property assessments -- Service of notice
• § 8-410 - Personal property assessments -- Interrogatories
• § 8-411 - Personal property assessments -- Appeal of notice
• § 8-412 - Personal property assessments -- Appeal hearing dates
• § 8-413 - Personal property assessments -- Appeal hearing
• § 8-414 - Personal property assessments -- Final notice
• § 8-415 - Petition for review of assessments
• § 8-416 - When assessments are final
• § 8-417 - Escaped property -- Assessing of
• § 8-418 - Escaped personal property -- Penalty and notice
• § 8-419 - Correction of assessments after date of finality
• § 8-420 - Assessment and tax rolls -- Preparation and form
• § 8-421 - Assessment bases -- Certification
• § 8-422 - Effect of change in method of computing real property assessments
• § 9-101 - Elderly or disabled homeowners
• § 9-102 - Elderly or disabled renters [Effective until October 1, 2013].
• § 9-103 - Enterprise zones
• § 9-104 - Homeowners' tax credits; disabled veterans
• § 9-105 - Homestead property tax credit
• § 9-106 - Ruritan International
• § 9-107 - Conservation property
• § 9-108 - Vehicles valued as stock in business
• § 9-109 - Repaired or reconstructed dwelling
• § 9-201 - Duties of governing body under § 9-205 or § 9-209 of this subtitle or Subtitle 3 of this title
• § 9-202 - Cemetery property dwelling
• § 9-203 - Energy devices
• § 9-204 - Historically valuable, architecturally valuable, or architecturally compatible structures
• § 9-205 - Manufacturing, fabricating, or assembling facilities
• § 9-206 - Maryland Agricultural Land Preservation Foundation
• § 9-207 - Newly constructed or substantially rehabilitated dwellings that are unsold or unrented
• § 9-208 - "Open space" or "open area"
• § 9-209 - Operating properties of railroad companies
• § 9-210 - Dwelling owned by spouse of fallen law enforcement officer or rescue worker
• § 9-211 - Residential flood damage
• § 9-212 - Tobacco barns
• § 9-213 - Credit for day care providers
• § 9-214 - Credit for family child care homes
• § 9-215 - Local supplement to Homeowners Property Tax Credit Program
• § 9-216 - Credit for residential property in airport noise zones
• § 9-217 - Credit for property with erosion control structures or devices
• § 9-218 - Dwelling owned by surviving spouse of veteran
• § 9-219 - Rental dwellings providing reduced rents for elderly or disabled tenants
• § 9-220 - Conservation lands
• § 9-221 - Offsets of local income tax rate increases
• § 9-222 - Property leased, occupied, or used by religious groups or organizations
• § 9-223 - Research and development facilities
• § 9-224 - Sediment control ponds or stormwater management structures
• § 9-225 - Real property used by municipal corporation
• § 9-226 - Real property used for agricultural purposes and subject to soil conservation and water quality plan
• § 9-227 - Business personal property that is computer software
• § 9-228 - Commercial or residential building in eligible area undergoing renovations for accommodating advanced computer and telecommunications systems
• § 9-229 - Financial incentives for qualified brownfields sites
• § 9-230 - Businesses that create new jobs
• § 9-231 - Foreign trade zones
• § 9-232 - Improvements with complete automatic fire protection sprinkler system
• § 9-233 - Property of Audubon Naturalist Society
• § 9-234 - Vacant and underutilized commercial buildings
• § 9-235 - Amateur sport athletic fields
• § 9-236 - Rehabilitated property
• § 9-237 - Property used for practicing dentistry in underserved areas
• § 9-238 - Property owned by community association
• § 9-239 - Machinery and equipment of an electricity generation facility
• § 9-240 - Buildings located in arts and entertainment district
• § 9-241 - Tax credit for a business that provides computers to employees for home use
• § 9-242 - High performance buildings
• § 9-243 - Repaired or reconstructed dwelling
• § 9-244 - Nonprofit swim clubs
• § 9-245 - Credit for individuals at least 70 years old
• § 9-246 - Credit against local corporation property taxes
• § 9-247 - Credit for property used as a publicly sponsored business incubator
• § 9-248 - Family assistance dwelling
• § 9-249 - Credit for commercial waterfront property.
• § 9-250 - Credit for property equipped with accessibility features
• § 9-251 - Marine trade waterfront property.
• § 9-252 - Habitat for Humanity property.
• § 9-253 - Urban agricultural property
• § 9-254 - Grocery store in low-income area
• § 9-255 - Neighborhood conservation areas.
• § 9-301 - General provisions for counties, municipal corporations, and special districts
• § 9-302 - Allegany County
• § 9-303 - Anne Arundel County
• § 9-304 - Baltimore City
• § 9-305 - Baltimore County
• § 9-306 - Calvert County
• § 9-307 - Caroline County
• § 9-308 - Carroll County
• § 9-309 - Cecil County
• § 9-310 - Charles County
• § 9-311 - Dorchester County
• § 9-312 - Frederick County
• § 9-313 - Garrett County
• § 9-314 - Harford County
• § 9-315 - Howard County.
• § 9-316
• § 9-317 - Montgomery County.
• § 9-318 - Prince George's County
• § 9-319 - Queen Anne's County
• § 9-320 - St. Mary's County
• § 9-321 - Somerset County
• § 9-322 - Talbot County
• § 9-323 - Washington County
• § 9-324 - Wicomico County
• § 9-325 - Worcester County
• § 9-326 - Baltimore City and Baltimore County
• § 9-401 - Newly constructed or substantially rehabilitated dwellings that are unsold, unrented, and unoccupied in Baltimore City
• § 9-402 - Elderly or disabled renters in certain counties
• § 10-101 - "Property tax" defined
• § 10-102 - Annual property tax due dates
• § 10-103 - Payment of 1/2-year taxes
• § 10-104 - Payment of 3/4-year taxes
• § 10-105 - Payment of 1/4-year taxes
• § 10-201 - Deferral of county property tax -- Montgomery, Anne Arundel, Howard, Baltimore, and Prince George's counties
• § 10-202 - Deferral of county property tax -- Prince George's County planned development property
• § 10-203 - Deferral of county property tax -- Moderate income, multifamily rental housing facilities in Montgomery County
• § 10-204 - Deferral of county property tax -- Elderly or disabled homeowners
• § 10-205 - Advance payment of county property tax
• § 10-206 - Advance payments -- Corporations
• § 10-207 - Payment of fee for county or municipal corporation personal property tax
• § 10-208, 10-209
• § 10-210 - Special payment of estimated tax -- Tangible personal property
• § 10-301 - Discount for payment of county or municipal corporation property tax and special taxing district charges
• § 10-302, 10-303
• § 10-304 - Payment of property tax for damaged property
• § 10-305 - Proration of personal property tax in Garrett and Washington counties
• § 10-401 - Owner liability
• § 10-402 - Liability for property transferred
• § 10-403 - Liability for leased property
• § 10-501 - Payment by credit card
• § 11-101 - Annual report required for certain persons
• § 11-102 - Reports on personal property
• § 11-103 - Amended report
• § 12-101 - Definitions
• § 12-102 - Imposition of tax
• § 12-103 - Rate of tax
• § 12-104 - Evidence of consideration or debt
• § 12-105 - Calculation of tax
• § 12-106 - Tax on corporate, limited liability company, and partnership transfers
• § 12-107 - Tax on certain tangible personal property
• § 12-108 - Exemptions from tax
• § 12-109 - Payment of recordation tax
• § 12-110 - Distribution of revenue
• § 12-111 - Responsibility for payment of tax
• § 12-112 - Administration of tax
• § 12-113 - Proceeds from recordation tax in Harford County
• § 12-114 - Charles County rental transfer exemption
• § 12-115 - Charles County targeted businesses exemption
• § 12-116 - Exemption from recordation tax
• § 12-117 - Tax on consideration payable for transfer of controlling interest in real property entity.
• § 12-118 - Tax on instrument that transfers title to improved residential real property
• § 13-101 - Definitions
• § 13-102 - Responsibility for payment of tax
• § 13-103 - Tax on consideration payable for transfer of controlling interest in real property entity.
• § 13-104
• § 13-201 - "Transfer tax" defined
• § 13-202 - Imposition of tax
• § 13-203 - Rate of tax; exemption from tax
• § 13-204 - Evidence of consideration
• § 13-205 - Calculation of tax
• § 13-206 - Tax on corporate, limited liability company, and partnership transfers
• § 13-207 - Exemptions from transfer tax
• § 13-208 - Payment of tax
• § 13-209 - Distribution of revenue
• § 13-301 - Definitions
• § 13-302 - Imposition of tax; payment of tax
• § 13-303 - Rate of tax
• § 13-304 - Calculation of tax; improvements valued
• § 13-305 - Exemptions from tax
• § 13-306 - Distribution of revenue
• § 13-307 - Administration of tax
• § 13-308 - Notice of tax liability
• § 13-401 - "County transfer tax" defined
• § 13-402 - Applicability of subtitle
• § 13-403 - Transfers between spouses and former spouses
• § 13-404 - County transfer tax on corporate, limited liability company, or partnership transfers, consolidations or mergers
• § 13-405 - Tax on corporate, limited liability company, or partnership transfers
• § 13-406 - Apportionment of tax
• § 13-407 - Limitations on county transfer taxes
• § 13-408 - Exemption from county transfer tax
• § 13-409 - Exemption from tax for instrument of writing for residentially improved owner-occupied real property
• § 13-410 - Exemption from tax for certain transfers to land trusts
• § 13-411 - Exemption from tax under § 12-118
• § 13-412 - Applicability to consideration payable for instrument of writing.
• § 13-501 - Definitions
• § 13-502 - Imposition of tax; payment of tax
• § 13-503 - Distribution of revenue
• § 13-504 - Notice of tax liability
• § 13-505 - Payment of tax
• § 14-101 - "Total tax liability on property" defined
• § 14-201 - Valuation records restricted
• § 14-301 - Property tax determinations and enforcement by Department
• § 14-401 - Personal property valuation and assessment -- Failure to submit report
• § 14-402 - Inaccurately reported personal property
• § 14-501 - "Petition for review" defined
• § 14-502 - Hearing on notice of property assessment made by supervisor
• § 14-503 - Petition for review of property assessed by a supervisor
• § 14-504 - Appealing notice of personal property assessment when assessment made by Department
• § 14-505 - Petition for review of personal property assessed by Department
• § 14-506 - Nonproperty tax assessments by Department
• § 14-507 - Filing address for notices and orders
• § 14-508 - Special provisions relating to income producing real property
• § 14-509 - Appeals to property tax assessment appeal boards
• § 14-510 - Procedures for hearing before supervisor or property tax assessment appeal board
• § 14-511 - Special provisions regarding property tax assessment appeal boards
• § 14-512 - Appeals to Maryland Tax Court
• § 14-513 - Appeals from Maryland Tax Court
• § 14-514 - Appeal bond
• § 14-515 - Appeals to Court of Special Appeals
• § 14-601 - Interest charged on total tax liability on property
• § 14-602 - State interest rate for property tax
• § 14-603 - County, municipal corporation, and taxing district interest rates for full year property tax
• § 14-604 - County or municipal corporation property tax or taxing district property tax other than as provided in § 14-603
• § 14-605 - When timely property tax payment is not made
• § 14-606 - When timely property tax payment is not made -- When Montgomery County or Prince George's County tax is deferred
• § 14-607 - Interest paid -- Advance payments
• § 14-608 - Interest paid -- Refund of estimated personal property tax
• § 14-609, 14-610
• § 14-611 - Interest on refunds after determination of an appeal
• § 14-701 - Tax penalty based on total tax liability on property
• § 14-702 - County or municipal corporation penalty authorized
• § 14-703 - Tax penalty -- When timely payment not made
• § 14-704 - Tax penalty -- When annual report not submitted
• § 14-705 - Tax penalty -- When inaccurately reported property assessed
• § 14-801 - Definitions
• § 14-802, 14-803
• § 14-804 - Unpaid taxes are lien on real property; lien of unpaid taxes on personal property; lien on deferred property
• § 14-805 - Priority of liens
• § 14-806 - Release of liens to facilitate transfer of vacant property in Baltimore City
• § 14-807
• § 14-808 - Sale by collector; exceptions
• § 14-809 - Sale by municipal collector after notice to county collector; special provisions as to Calvert County and Garrett County
• § 14-810 - Notice to other taxing agencies; certification of taxes due other agencies; failure to certify; deductions from collections in Cecil and Carroll counties; collection fees in code counties
• § 14-811 - Properties which may be withheld from sale
• § 14-812 - Notice of sale
• § 14-813 - Notice by advertising; expense a lien on property
• § 14-814 - Property to be sold as entirety
• § 14-815 - Not necessary to sell personal property of owner
• § 14-816 - Sale of property subject to a ground rent
• § 14-817 - Sale at public auction
• § 14-818 - Payment of purchase price
• § 14-819 - Owner unlocated
• § 14-820 - Certificate of sale -- In general
• § 14-821 - Certificate of sale -- Assignment
• § 14-822 - Certificate of sale -- Recording
• § 14-823 - Certificate of sale -- As evidence
• § 14-824 - Purchase by county commissioners or other taxing agencies -- In general
• § 14-825 - Purchase by county commissioners or other taxing agencies -- Right to sell property
• § 14-826 - Purchase by county commissioners or other taxing agencies -- Payment of tax claims of other taxing agencies or of the State
• § 14-827 - Right of redemption
• § 14-828 - Required payments; interest rate on redemption; notice to holder of certificate; execution of certificate
• § 14-829 - Fixing amount necessary for redemption after action to foreclose instituted
• § 14-830 - Rights during redemption period; receivers; possession and rents; conservation expenses added to redemption amount
• § 14-831 - Assessment during redemption period; assessment to certificate holder; subsequent taxes must be paid before deed is delivered
• § 14-832 - Construction of sections
• § 14-833 - Complaints by holders of certificates of sale to foreclose right of redemption; exceptions
• § 14-834 - Jurisdiction of court
• § 14-835 - Form of complaint
• § 14-836 - Parties
• § 14-837 - How unknown owner made party
• § 14-838 - Affidavit of search
• § 14-839 - Issuance of process
• § 14-840 - Notice by publication
• § 14-841 - Foreclosure against several properties in 1 proceeding
• § 14-842 - Validity of taxes and sale presumed unless attacked in answer
• § 14-843 - Plaintiff or holder of certificate of sale reimbursed for expenses incurred
• § 14-844 - Final order
• § 14-845 - Reopening judgments; judgment conclusive
• § 14-846 - Judgment bars redemption only in property described therein
• § 14-847 - Purchaser's deed; failure to comply with terms of judgment as to payments
• § 14-848 - Judgment declaring sale void
• § 14-849 - Sale of property for failure to pay alley assessment charge in Baltimore City
• § 14-850 - Obtaining possession
• § 14-851 - Repeal of inconsistent acts; Allegany County exempt
• § 14-852 - Tax sales
• § 14-853 - Purchase by the State of property taken in execution of State suit to recover taxes
• § 14-854 - Special provision for less than full year property
• § 14-855
• § 14-856 - Subtitle not applicable in Queen Anne's County
• § 14-857 - Subtitle not applicable in Washington County
• § 14-858
• § 14-859 - Tax sales in Montgomery County and Takoma Park in Prince George's County
• § 14-860, 14-861
• § 14-862, 14-863
• § 14-864 - Action to collect tax -- In general
• § 14-865 - Duty to request action
• § 14-866 - Duty to initiate action; compromise of claim
• § 14-867 - Attachment authorized; attachment bond
• § 14-868 - Naming of plaintiff
• § 14-869 - Judicial proceeding generally
• § 14-870 - Collection of penalty assessed under § 14-704
• § 14-901 - Abatement orders
• § 14-902 - Tax abatement
• § 14-903
• § 14-904 - State property tax refund criteria
• § 14-905 - County or municipal corporation property tax refund criteria
• § 14-906 - Property tax refund criteria
• § 14-907 - Recordation tax refund criteria
• § 14-908 - Transfer tax refund criteria
• § 14-909, 14-910
• § 14-911 - Refund claim determinations
• § 14-912, 14-913
• § 14-914 - Form; contents
• § 14-915 - Time for filing
• § 14-916 - Payment; interest
• § 14-917 - Interest
• § 14-918 - Refunds on taxes distributed to a county or municipal corporation
• § 14-919 - Interest from municipal corporation or county
• § 14-1001 - Negligent failure to provide information
• § 14-1002 - Willful failure to provide information
• § 14-1003 - Negligently providing false information or answer
• § 14-1004 - Willfully providing false information or answer
• § 14-1005 - Negligent failure to submit property tax report
• § 14-1006 - Willful failure to submit property tax report
• § 14-1007 - Negligently filing false property tax report
• § 14-1008 - Negligent failure to answer interrogatory
• § 14-1009 - Willful failure to answer interrogatory
• § 14-1010 - Recording instrument without paying recordation tax
• § 14-1011 - Failure to pay additional recordation tax
• § 14-1012 - Misrepresenting consideration on recorded instrument
• § 14-1013 - Assaulting a collector
• § 14-1014 - Assaulting a bidder
• § 14-1015 - Negligent failure of State officer or employee to perform duty
• § 14-1016 - Willful failure of State officer or employee to perform duty
• § 14-1017 - Disclosure of confidential information by State officer or employee
• § 14-1101 - Collection of tax
• § 14-1102 - Limitation -- Assessment of tax
• § 14-1103 - Period of property tax assessment