EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0939*
SENATE BILL 939
Q1 2lr3051
HB 1496/17 – W&M
By: Senator Edwards
Introduced and read first time: February 13, 2022
Assigned to: Rules
A BILL ENTITLED
AN ACT concerning 1
Tax Sales – Property Maintenance and Nuisance Condition Violation 2
Judgments 3
FOR the purpose of authorizing a tax sale for real property for certain unpaid judgments 4
for property maintenance and nuisance condition violations of local law; establishing 5
that certain judgments are a first lien on real property; establishing the priority of 6
certain liens on real property; authorizing a municipal corporation to institute a tax 7
sale under certain circumstances; and generally relating to tax sales for property 8
maintenance and nuisance condition violation judgments. 9
BY repealing and reenacting, with amendments, 10
Article – Tax – Property 11
Section 14–801, 14–805(a), and 14–809(a)(2) 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2021 Supplement) 14
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16
Article – Tax – Property 17
14–801. 18
(a) In §§ 14–801 through 14–854 of this subtitle, the following words have the 19
meanings indicated. 20
(b) “Other taxing agency” means any municipal corporation or other public or 21
quasi–public corporation that may impose a tax of any kind which is or may become a lien 22
on real property. 23
(c) “Owner–occupied residential property” means, with respect to a property 24 2 SENATE BILL 939
located in Baltimore City, the principal residence of a homeowner as defined in § 1
9–105(a)(7) of this article. 2
(d) (1) “Tax” means any tax, or charge of any kind due to the State or any of 3
its political subdivisions, or to any other taxing agency, that by law is a lien against the 4
real property on which it is imposed or assessed. 5
(2) “Tax” includes: 6
(I) interest, penalties, and service charges; OR 7
(II) A JUDGMENT IN FAVOR OF A POLITICAL SUBDI VISION FOR 8
REAL PROPERTY MAINTE NANCE OR NUISANCE CONDITION V IOLATIONS OF LOCAL 9
LAW, IF THE JUDGMENT IS I NDEXED AND RECORDED IN ACCORDANCE WITH T HE 10
MARYLAND RULES. 11
14–805. 12
(a) (1) From the date property tax on real property is due, liability for the tax 13
and a 1st lien attaches to the real property in the amount of the property tax due on the 14
real property. 15
(2) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 16
PARAGRAPH , FROM THE DATE A JUDG MENT IN FAVOR OF A P OLITICAL SUBDIVISION 17
FOR REAL PROPERTY MA INTENANCE OR NUISANC E CONDITION VIOL ATIONS OF 18
LOCAL LAW IS INDEXED AND RECORDED , LIABILITY FOR THE JU DGMENT AND A 1ST
19
LIEN ATTACHES TO THE REAL PROPERTY IN THE AMOUNT OF THE JUDGME NT. 20
(II) A JUDGMENT THAT ATTACH ES AS A LIEN ON REAL 21
PROPERTY UNDER SUBPA RAGRAPH (I) OF THIS PARAGRAPH MA Y NOT HAVE 22
PRIORITY OVER A 1ST LIEN ATTACHED UND ER PARAGRAPH (1) OF THIS 23
SUBSECTION. 24
14–809. 25
(a) (2) (I) IN THIS PARAGRAPH , “UNPAID MUNICIPAL COR PORATION 26
TAXES OR CHARGES ” INCLUDES A JUDGMENT IN FAVOR OF A MUNICI PAL 27
CORPORATION FOR REAL PROPERTY MAINTENANCE OR NUISANCE CONDITIO N 28
VIOLATIONS OF LOCAL LAW, IF THE JUDGMENT IS I NDEXED AND RECORDED IN 29
ACCORDANCE WITH THE MARYLAND RULES. 30
(II) If the procedures of this subtitle are not instituted by the county 31
collector on or before 30 days after receiving the notice from the municipal corporation 32
collector, the municipal corporation collector at any time after the 30–day period expires 33
may use the provisions and procedures of this subtitle to sell the property for unpaid 34 SENATE BILL 939 3
municipal corporation taxes or charges to the same extent that these provisions and 1
procedures are available to county collectors. 2
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
1, 2022. 4