HARRY HUGHES, Governor

3159

The owner of any property sold under the provisions of this
subtitle shall have the right, during the period of redemption,
to continue in possession of, and to exercise all rights of
ownership over the property until the right of redemption has
been finally foreclosed under the provisions of this subtitle,
provided that any holder of any certificate of sale may apply to
the circuit court for the county in which the property is located
for the appointment of a receiver of the property covered by the
certificate, in accordance with the usual provisions of the laws
and of rules and practice of the circuit courts that relate to
receivers. If any certificate of sale is held by the governing
body of the county or any other taxing agency, the governing body
or taxing agency may make application by complaint, to the
circuit court for the county for the appointment of a receiver of
the property covered by the certificate of sale. The defendant,
in the action brought by the governing body of the county or any
other taxing agency for the appointment of a receiver shall be
the owner of the property whose name last appears as the owner on
the collector's tax roll. However[, in Baltimore City,] except as
to property actually occupied by the owner if a certificate of
sale is held by the Mayor and City Council of Baltimore CITY OR
THE GOVERNING BODY OF A COUNTY, then the Mayor and City Council
of Baltimore CITY OR THE GOVERNING BODY OF THE COUNTY [have] HAS
the right of immediate possession of the property represented by
the certificate of sale, and to the rents accruing from the
property from the date of sale, without the necessity of
receivership proceedings, provided that the Mayor and City
Council of Baltimore CITY OR THE GOVERNING BODY OF THE COUNTY
shall make a strict accounting of any and all rents collected to
the owner on redemption of the property, and on the redemption,
shall remit the rents, less all expenses required for the
property maintenance and upkeep of the property.

14-831.

Until a judgment is issued by the circuit court that
forecloses all rights of redemption in any property sold by the
collector, the property shall continue to be assessed as though
no sale had been made, whether the governing body of the county
or some other person holds the certificate of sale. Once the
judgment is passed, the property shall be transferred on the
assessment books or records to the holder of the certificate of
sale notwithstanding the provisions of § 3-104 of the Real
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] PERSON
ENTITLED TO THE DEED 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