550

LAWS OF MARYLAND

Ch. 8

PROPERTY ARTICLE. AFTER THE TRANSFER, THE PROPERTY SHALL BE
ASSESSED TO THE HOLDER OF THE CERTIFICATE OF SALE FOR PROPERTY
TAX PURPOSES. ALL TAXES ACCRUING AFTER THE DATE OF SALE,
TOGETHER WITH INTEREST AND PENALTIES ON THE TAXES, ARE ADDITIONAL
LIENS AGAINST THE PROPERTY AND ON PASSAGE OF THE FINAL DECREE,
ARE IMMEDIATELY DUE AND PAYABLE BY THE HOLDER OF THE CERTIFICATE
OF SALE EXCEPT AS PROVIDED UNDER § 14-826 OF THIS SUBTITLE. THE
COLLECTOR MAY NOT DELIVER A DEED TO THE HOLDER OF A CERTIFICATE
OF SALE UNDER THE PROVISIONS OF THIS SUBTITLE UNLESS AND UNTIL
ALL SUBSEQUENT TAXES, TOGETHER WITH INTEREST AND PENALTIES ON THE
TAXES, ARE PAID IN FULL. IF THE GOVERNING BODY OF A COUNTY IS A
HOLDER OF THE CERTIFICATE OF SALE, THE COLLECTOR SHALL DELIVER A
DEED FOR PROPERTY PURCHASED AT TAX SALE BY THE GOVERNING BODY OF
THE COUNTY EVEN THOUGH TAXES ARE UNPAID, THE PROVISIONS OF §
3-104 OF THE REAL PROPERTY ARTICLE AND § 14-847 OF THIS SUBTITLE
NOTWITHSTANDING.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 96.

The references to the "governing body of a county" are
substituted for the former references to "county
commissioners", for clarity.

The references to a "judgment of the Circuit Court"
are substituted for the former references to a
"decree", to conform to terminology used in the
Maryland Rules.

The only other changes are in style.

Defined terms: "Assess" § 1-101
"Collector" § 1-101 "County" § 1-101
"Governing body" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Tax" § 14-801

14-832. CONSTRUCTION OF SECTIONS.

THE PROVISIONS OF §§ 14-833 THROUGH 14-861 OF THIS SUBTITLE
SHALL BE LIBERALLY CONSTRUED AS REMEDIAL LEGISLATION TO ENCOURAGE
THE FORECLOSURE OF RIGHTS OF REDEMPTION BY SUITS IN THE CIRCUIT
COURTS AND FOR THE DECREEING OF MARKETABLE TITLES TO PROPERTY
SOLD BY THE COLLECTOR...

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 97.

The reference to the "circuit" courts is substituted
for the former reference to the "equity" courts, for
clarity.

The only other changes are in style.

Defined terms: "Collector" § 1-101