HARRY HUGHES, Governor

3157

The certificate of sale OR ASSIGNMENT OF THE CERTIFICATE OF
SALE is presumptive evidence in all courts in all proceedings by
and against the purchaser, and the purchaser's representatives,
heirs and assigns, of the truth of the statements in the
certificate of sale OR ASSIGNMENT OF THE CERTIFICATE OF SALE, of
the title of the purchaser to the property described in the
certificate of sale OR ASSIGNMENT OF THE CERTIFICATE OF SALE, and
of the regularity and validity of all proceedings had in
reference to the taxes for the nonpayment of which the property
was sold and the sale of the property.

14-824.

The governing body of a county or other taxing agency [may]
SHALL buy in and hold any property in their respective counties
offered for sale for nonpayment of any taxes for which there is
no private purchaser. The governing body of the county and other
taxing agency have the same rights and remedies with regard to
the property as other purchasers, including the right to
foreclose the right of redemption. A certificate of sale in the
form provided in this subtitle shall be issued by the collector
in the name of the Mayor and City Council of Baltimore City or
the governing body of the county or other taxing agency.

14-825.

When the governing body of a county or other taxing agency
has purchased any property at a tax sale, it may sell and assign
the certificate of sale relating to the property [and] OR after
foreclosure [resell] SELL the property.

14-827.

The owner or other person that has an estate or interest in
the property sold by the collector may redeem the property at any
time until the right of redemption has been finally foreclosed
under the provisions of this subtitle[, by paying to the
collector the amount required for redemption as set forth in this
subtitle. Provided that in Somerset County any owners or other
person who within 1 year after the tax sale may redeem by paying
the amount of the tax indebtedness for which the property was
sold, together with interest at the rate of 6% a year, taxes due
on the property since the tax sale and the expenses incurred by
the collector under § 14-813 of this subtitle, and no more. On
receipt of the proper amount, the collector shall notify the
holder of the certificate of sale that the property has been
redeemed and that on surrender of the certificate of sale all
redemption money received by the collector will be paid to the
holder. For the purposes of this section, the collector is
authorized to conclusively presume that the original purchaser at
the tax sale is the holder of the certificate of sale, unless and
until the collector receives a written notice of any assignment
of the certificate of sale that gives the collector the name and
address of the assignee. The collector shall execute and deliver
to the person redeeming the property a certificate of redemption