BLAIR LEE III, Acting Governor                        2085

until the fine has been paid.

(b) With the cooperation of the District Court AND
THE U. S. DISTRICT COURT, the Administration shall develop
procedures to carry out the provisions of this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.

CHAPTER 706

(House Bill 1480)

AN ACT concerning

Tax Sales - Foreclosure of Rights of Redemption
by Equity Suits

FOR the purpose of clarifying the amount required to be paid
on the redemption of property subject to sale for
failure to pay taxes; requiring that the collector of
taxes in the county or Baltimore City where the
property is located receives service of notice of the
institution of a proceeding to foreclose the right of
redemption on certain property; permitting a county or
Baltimore City to be made a party defendant in such a
proceeding; requiring that the final decree foreclosing
the right of redemption direct the Supervisor of
Assessments to enroll the holder of the certificate of
sale as the owner of the property; providing that the
plaintiff shall become immediately liable for payment
of all taxes due; and generally relating to foreclosure
of the rights of redemption on tax sale property.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 103 and 106 Sections 93, 96, 103, 106,

112, and 115

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

Preamble

WHEREAS, A recent opinion in the Court of Special
Appeals of Maryland discusses a gap which currently exists
in the laws governing proceedings to foreclose the right of
redemption on property purchased at tax sales. This gap
allows a purchaser of tax sale property to institute
foreclosure proceedings after a minimal down payment and
then to hold property indefinitely, without risk of loss or