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. 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. Scope of Regulations.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. <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. 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.