2086

LAWS OF MARYLAND

Ch. 706

any obligation to pay taxes, since the purchaser is not
required to conclude the proceedings, nor to obtain a final
decree. Placing a time limit on obtaining a final decree
could place a purchaser of tax sale property in a difficult
position if a delay caused by a crowded court docket
prohibited the proceeding from being concluded within the
required time period. This Act proposes a more equitable
means of closing the gap in the current law. A purchaser of
tax sale property instituting a proceeding to foreclose the
right of redemption would be required to serve notice on the
county in which the property is located and the county may
become a party in the proceeding. Once the county has
notice of the foreclosure proceeding and the ability to
intervene, it can act in a timely fashion to protect its
interest in the property; now, therefore, and

WHEREAS, A recent decision in the Circuit Court for

Prince George's County held that taxes accrued subsequent to
the date of a tax sale could not be recovered by a county as
a condition of redemption, where the county was the holder
of the certificate of sale; and whereas the plaintiff in a
successful suit to foreclose redemption can thereafter avoid
personal liability for taxes by failure to record the deed,
thereby leaving the county no alternative to again placing
the property on sale for failure to pay taxes; now,
therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

93.

The person redeeming shall pay to the collector the
whole amount of money received by the collector from the
sale of the property, together with interest at the rate
fixed in § 83 of this Article from the date of sale to the
date of the payment of the redemption money. If the

redemption is from a sale__made to a county, the person

re deeming shall pay to the collector the entire amount bid
by the county at the tax sale, together with [interest at
the rate fixed in § 83 of this Article] TAXES, INTEREST AND
PENALTIES THEREON ACCRUING SUBSEQUENT TO THE DATE OF SALE.

INTEREST SHALL__BE AT THE RATE FIXED IN SECTION 83 OF THIS

ARTICLE FROM THE DATE OF SALE TO THE DATE OF THE PAYMENT OF

THE REDEMPTION MONEY. In addition to the above, IF THE TAX

SALE PURCHASER IS A PARTY OTHER THAN A COUNTY, there shall
be added to the amount required for redemption any taxes,

together with interest__and penalties thereon accruing

subsequent to the date of sale which have been actually paid
by the holder of the certificate of sale or any prior holder
and the total disbursements of the holder of the certificate

of sale or any prior holder, made in accordance with the

provisions of this subtitle.

96.