Ch. 701

LAWS OF MARYLAND

BY repealing and reenacting, with amendments,

Article - Tax - Property

Section 14-820(a) and (c) and 14-833

Annotated Code of Maryland

(1986 Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

14-820.

(a) The collector shall deliver to the purchaser a
certificate of sale under the collector's hand and seal, or by
the collector's authorized facsimile signature, acknowledged by
the collector as a conveyance of land, which certificate shall
set forth:

(1)  that the property described in it was sold by the
collector to the purchaser;

(2)  the date of the sale;

(3)  the amount for which the property was sold;

(4)  the total amount of taxes due on the property at
the time of sale together with interest, penalties and expenses
incurred in making the sale;

(5)  a description of the property in substantially
the same form as the description appearing on the collector's tax
roll. If the property is unimproved or has no street number, and
the collector has procured a description of the property from the
county or municipal corporation surveyor, this description shall
be included in the certificate of sale. In Garrett County a copy
of the description as required by § 14-813(f) of this subtitle,
as that section relates specifically to Garrett County, shall be
included in the certificate of sale;

(6)  a statement that the rate of redemption is 6% a
year, except as provided in subsection (b) of this section;

(7)  the time when an action to foreclose the right of
redemption may be instituted; and

(8)  that the certificate will be void unless
foreclosure proceedings are brought IN ANY COUNTY within 2 years
from the date of the certificate OR IN BALTIMORE CITY, WITH
RESPECT TO ANY PROPERTY WHICH WAS CITED AS VACANT AND ABANDONED

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