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1510
LAWS OF MARYLAND
Ch. 524
become liable for payment of all taxes due on the
property; correcting an outdated section reference;
providing a means by which a deed to county purchased
tax sale property may be executed without payment of
all taxes due until such time as the property is
resold; clarifying language; and generally relating to
foreclosure of the rights of redemption at tax sale
property.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 81 (a) and 96
Annotated Code of Maryland
(1975 Replacement Volume and 1978 Supplement)
Preamble
WHEREAS, Section 81, of Article 81, payment of purchase
price, refers to Section 89 which deals with the right of a
taxing agency to sell and assign a certificate of sale
relating to property purchased at tax sale and to resell the
property after foreclosure and does not speak to the
question of taxes to be paid.
WHEREAS, Section 90 of Article 81 does deal directly
with this problem and it is apparent from review of the
legislative history of Sections 81, 89 and 90, that the
reference in Section 81 to Section 89 actually refers to the
provision now codified as Section 90. The 1951 Annotated
Code of Maryland contained a section identical to the
present Section 90 which was then known as Section 89.
WHEREAS, The cross reference in Section 81 was not
corrected when the section was renumbered.
WHEREAS, Taxes due on the tax sale property may be
substantial and in some situations may exceed the value of
the real estate-
WHEREAS, Many tax sale properties are not resalable as
they are outlots or are located in the floodplain.
WHEREAS, The county may not record a deed until such
time as the county pays all taxes due to other taxing
agencies even though the county may never realize any money
on the property; and
WHEREAS, Recently enacted legislation requiring the
Supervisors of Assessments to enroll the holder of the
certificate of sale for taxes due as the owner of the
property upon passage of the final decree may appear to
conflict with Section 3—104(e) of the Real Property Article
which provides that no property may be transferred on the
assessment books or records until all taxes are paid; now,
therefore,
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