Baltimore County Tax Sale

Baltimore County Tax Sale

Legal Authority

Keith Dorsey
Director of Budget & Finance and
Collector of State and County Taxes for Baltimore County

Collector’s Sale For Nonpayment Of State And County Taxes and Other Liens Due For The 2008 Fiscal Year And Prior Years:

Under and by virtue of the several Acts of the General Assembly of Maryland now in force relative to the collection of taxes, notice is hereby given by the Collector of State and County Taxes for Baltimore County to the owner or owners of the several improved and unimproved lots of ground in Baltimore County, which are hereinafter described and unless the taxes and charges due the Collector of State and County taxes thereon for the 2008 fiscal year and prior years shall be paid by cash, certified check, money order by Friday, May 30, 2008 at 4:30 p.m. each of the said improved or unimproved lots, together with the improvements, will be sold at public auction, to the highest bidder on Tuesday June 3, 2008, Council Chambers, 400 Washington Avenue, Room 205, Towson, Maryland at 9 a.m.

The terms of the sale shall be as follows: The purchaser shall pay the undersigned on the day of the sale, by cash or personal check, the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the property sold whether the same are in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale and the residue of the purchase price shall remain on credit until a final decree has been passed, foreclosing the right of the redemption on the property.

When the herein described properties are sold, and said properties are subject to a ground rent or lease for a term of years renewable forever, the Collector shall sell the leasehold interest only, with the improvements erected on the leasehold interest, if any; provided, however, that any property sold, subject to a ground rent or lease, to a bona fide purchaser for value, upon foreclosure of the rights of redemption is not subject to any claim for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.

Keith Dorsey - Director of Budget & Finance and Collector of State and County Taxes for Baltimore County

For the convenience of the purchasers of property at tax sales in Baltimore County as well as those to whom such property is assessed according to the Assessment Records of Baltimore County and those who last appear as owner thereof on the Collector’s Tax Roll, attention is directed to the fact that sales in Baltimore County are now made under the provisions of the Annotated Code of Maryland, Tax-Property Article. Section 14-820 provides in part that “The collector shall deliver to the purchaser a certificate of sale under the collector’s hand and seal.” Section 14-833 of the Annotated Code of Maryland, Tax-Property Article provides that “at any time after 6 months from the date of sale a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates.” “The right to redeem shall continue until finally barred by decree of the circuit court in which the foreclosure proceeding is filed.” Unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale, the certificate is void and any right, title, and interest of the holder of the certificate of sale in the property sold shall cease and all money received by the collector on account of the sale shall be deemed forfeited, and shall be applied by the collector on the taxes in arrears on the property. The Baltimore County Tax Sale will be conducted in accordance with the provisions of the Annotated Code of Maryland, Tax-Property Article, Section 14-817 “Sale at Public Auction”. The collector will establish a high bid premium to be applied to all properties to be sold at the Tax Sale as defined under Section 14-817 (b).

Example:

The descriptions of properties listed in this notice are the descriptions shown on the Collector’s tax rolls. More detailed descriptions are on file in the Transfer Office of the Department of Assessments and Taxation of Baltimore County, Hampton Plaza, 300 E. Joppa Rd, Suite 602, Towson, Maryland, and identifying account numbers are shown in this notice for reference thereto.

The Baltimore County Code Section 11-2-402 (1988 Code, Section 33-72) provides for interest at the rate of 12 percent per annum for redemption of property sold at the Tax Sale.

In event of a Tax Sale that is subsequently invalidated for any reason, the Tax Sale Purchaser, upon the surrender of his certificate, will receive a refund of the amount paid at the Tax Sale, but will receive NO redemption interest, or reimbursement of attorney fees, title search fees or other costs. Events that will invalidate a Tax Sale include, but are not limited to, bankruptcy filings prior to Tax Sale, payment of taxes due by Interactive Voice Response Credit Card option immediately prior to the sale, and transfer errors on the Assessor’s records that cause a failure of notice to the true property owner.

If you are interested in participating as a bidder at the Tax Sale, you must register and agree to the “Collectors Terms And Registration Form for the 2008 Tax Sale” before bidding. You may pre-register by mail or in person with valid identification beginning May 1, 2008. Corporations and other legal entities must pre-register by mail. The deadline for pre-registration is May 29, 2008 at 4:30 p.m. Registrations at the sale will be limited to private individuals only.

Additional information and a copy of the bidder registration form is available between May 1 and the date of the sale.

Revised May 1, 2008