# Regulation .01 Adoption, Applicability, and Scope of Regulations.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

## Regulation .01 Adoption, Applicability, and Scope of Regulations.

Balt., Md., COBRA § 05.18.01.01 (2026)

A. Adoption.
The Baltimore City Department of Finance (“DOF”) adopts these rules and regulations under <cite data-doc="City of Baltimore, Md., Code" data-path="|28">City Code Article 28</cite>, §8-5.

B. Applicability.
These rules and regulations are in addition to all applicable laws found in the <cite data-doc="City of Baltimore, Md., Code" data-path="|28">City Code Article 28</cite>, other applicable sections of the City Code, and the Annotated Code of Maryland.

C. Scope of Regulations.

  (1) Effective July 1, 2021, certain homeowners are eligible to apply during a two-month period beginning February 15 of that fiscal year to have their properties withheld from the annual tax sale list.

  (2) <cite data-path="05.18.01.01">This section</cite> applies to the sale of a dwelling with an assessed value of $250,000 or less.

  (3) The aggregate tax and lien liability of all properties withheld from the annual tax sale list may not exceed $2 million in any tax year.