ROBERT L. EHRLICH, JR., Governor                                Ch. 5

SUFFERING INJURY OR DAMAGE, OR ANOTHER PERSON ACTING ON BEHALF OF THAT
PERSON, FILES WITH THE COLLECTOR OF TAXES OR OTHER OFFICER AN AFFIDAVIT
THAT SHOWS THAT:

(I)      A TAX OR ASSESSMENT HAS BEEN ASSESSED ON PROPERTY
SUBJECT TO THIS SECTION;

(II)     THE TAX OR ASSESSMENT IS UNPAID; AND

(III)   THE PERSON'S ABILITY TO PAY THE TAX OR ASSESSMENT IS
MATERIALLY AFFECTED BECAUSE THE PERSON IS A PERSON IN EMERGENCY
MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE.

(2) THE COURT MAY STAY THE PROCEEDINGS OR SALE FOR A PERIOD
NOT EXCEEDING 6 MONTHS AFTER THE PERSON OWING THE TAX CEASED TO BE A
PERSON IN EMERGENCY MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR
DAMAGE.

(C)     REDEMPTION OF PROPERTY.

(1)      EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION, IF BY
LAW PROPERTY SUBJECT TO THIS SECTION IS SOLD OR FORFEITED TO ENFORCE THE
COLLECTION OF A TAX OR ASSESSMENT ON THE PROPERTY, A PERSON IN
EMERGENCY MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE
MAY REDEEM THE PROPERTY OR BRING AN ACTION TO REDEEM THE PROPERTY NOT
LATER THAN 6 MONTHS AFTER THE PERSON CEASED TO BE A PERSON IN
EMERGENCY MANAGEMENT SERVICE OR PERSON SUFFERING INJURY OR DAMAGE.

(2)      PARAGRAPH (1) OF THIS SUBSECTION DOES NOT SHORTEN ANY
PERIOD FOR REDEMPTION PROVIDED BY STATE LAW.

(D)     INTEREST ON UNPAID TAXES AND ASSESSMENTS.

(1)      (I) IF A TAX OR ASSESSMENT ON PROPERTY SUBJECT TO THIS
SECTION IS NOT PAID WHEN DUE, INTEREST ON THE TAX OR ASSESSMENT DUE AND
UNPAID SHALL ACCRUE AT THE RATE OF 6% PER YEAR

(II) NO OTHER PENALTY OR INTEREST MAY BE IMPOSED BECAUSE
OF THE NONPAYMENT.

(2)     A LIEN FOR UNPAID TAXES OR AN UNPAID ASSESSMENT SHALL
INCLUDE ANY INTEREST THAT ACCRUES UNDER THIS SUBSECTION.

REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 16A, §§ 26 and 14(d).

In the introductory language of subsection (b)(1) of this section, the phrase
"by order" of court is substituted for the former obsolete phrase "upon
leave" of court for clarity.

Also in the introductory language of subsection (b)(1) of this section, the
phrase "on motion" is substituted for the former obsolete phrase "upon an
application made" for clarity.

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