The Director of Finance shall have power and authority to administer oaths with the same powers possessed by a Notary Public of the State of Maryland in connection with the performance of the duties of his office. And he may, from time to time, designate 1 or more of the employees of his office to administer oaths pursuant to the performance of the duties required of them by law or ordinance or assigned to them by the said Director of Finance. City Code, 1950, art. 37, §33 1966, art. 28, §34 1976/83, art. 28, §3 Ord. 38-799 Ord. 76-141

The Director of Finance is hereby authorized and directed, in accordance with <cite data-doc="City of Baltimore, Md., Charter" data-path="II|§(19)">Article II, § (19) of the City Charter</cite>: to establish and provide, as a part of his Department, a subdepartment or bureau, to be known as the Bureau of Liens, where there shall be collected, upon application, as hereinafter directed, and kept, a record of the kind and amount of all municipal charges and assessments affecting real estate; and to provide for the issuance of a formal certificate thereby, setting forth plainly whether any and, if so, what municipal charges or assessments exist against any particular piece of property in the City of Baltimore. City Code, 1927, art. 46, §68 1950, art. 37, §38 1966, art. 28, §36 1976/83, art. 28, §5 Ord. 15-579 Ord. 76-141

The Director of Finance is hereby authorized and directed to appoint a competent person, to be designated Chief Clerk, Bureau of Liens, to take and have charge, under the supervision of said Director of Finance, of said bureau so to be established, and to do such other works as the Director of Finance may direct. In addition thereto, the Director of Finance shall appoint 1 other competent person who shall, under the direction of the Chief Clerk in charge of said bureau, to be appointed as aforesaid, perform such clerical and other work as may be found necessary to be done in connection with the operation of said bureau, or as otherwise directed. The salaries of the Chief Clerk in charge of said Bureau and his Assistant and the expense of said bureau shall be such as may be fixed by the Board of Estimates and provided for in the Ordinance of Estimates. City Code, 1927, art. 46, §69 1950, art. 37, §39 1966, art. 28, §37 1976/83, art. 28, §6 Ord. 15-579 Ord. 76-141

The Director of Finance, through the Chief Clerk in charge of said Bureau, to be appointed as aforesaid, shall make provisions for:the systematic and reliable collection of accurate data in regard to all municipal charges or assessments affecting any particular piece of real property situate in the City of Baltimore; and the issuance, upon the application of any person tendering a fee of $15 for each separate piece of property inquired about, of a certificate showing plainly and accurately the kind and amount of all such charges or assessments against such particular piece of property. Said certificate hereby provided to be issued, when issued, shall be and become effectual in favor of every bona fide purchaser for value and without notice to bar any claim thereafter, for and on account of any charge or assessment against any particular piece of property, precluded by the fact of said certificate. But neither the payment of the said fee nor the issuance of the certificate mentioned shall in any event be held to preclude the claim by the City to any charge or assessment as against:the owner of the property at the time such certificate as is herein provided for is applied for and issued; or any person acquiring said property with knowledge of such claim. All fees tendered in payment for the issuance of certificates, as herein provided, shall be collected and receipted for and accounted for by the Director of Finance in the same manner as if the same were proceeds of City taxes. City Code, 1927, art. 46, §70 1950, art. 37, §40 1966, art. 28, §38 1976/83, art. 28, §7 Ord. 15-579 Ord. 26-765 Ord. 76-141 Ord. 82-574

For the purpose of obtaining the information necessary to give said certificate, the said Chief Clerk, or his assistant, shall, at all times, have access to the books and records of every department, subdepartment, and municipal officer of the City, having any charges of any kind against any person, which constitute a lien against any real estate. And when so directed by the Board of Estimates, any department, subdepartment, or municipal officer shall furnish to said Chief Clerk or his assistant upon application, a written statement showing every item of any claim against any person, constituting a charge or lien against any real estate, under such system as may be arranged between such department or officer and said Chief Clerk, with the approval of the Board of Estimates. City Code, 1927, art. 46, §71 1950, art. 37, §41 1966, art. 28, §39 1976/83, art. 28, §8 Ord. 15-579

In addition to the ordinary method of payment now in practice, immediately after the establishment of the Bureau herein provided for, any person holding a certificate issued by the said Bureau, as provided, shall be entitled to pay, and the Director of Finance shall receive in 1 payment all or any of the amounts constituting the separate charges or assessments shown by said certificates to be due, and the said Director shall thereafter distribute the various items thus collected to the respective departments to which they were primarily payable. City Code, 1927, art. 46, §72 1950, art. 37, §42 1966, art. 28, §40 1976/83, art. 28, §9 Ord. 15-579 Ord. 76-141

No written instrument intended to effect a transfer of any estate or inheritance or freehold, or any declaration of limitation of use, or any estate above 7 years shall be presented to the Clerk of the Circuit Court for Baltimore City for recordation among the Land Records of Baltimore City unless and until the person intending to record such written instrument shall first:procure a certificate of liens from the Department of Finance of Baltimore City, which certificate shall be dated no later than 45 days from the date recordation is intended to be made; and exhibit evidence in the form of a receipt signed by the Director of Finance that all due and payable liens reflected on the said certificate have been paid in full. Except that this section shall not apply to any lease or sublease for an initial term of not more than 7 years which contains any provision for renewal for 1 or more succeeding stated terms of not more than 7 years each, if under such provision for renewal the right to effect or prevent each such renewal term shall be optional with either the landlord or tenant. In the event any written instrument intending to effect a transfer which is subject to the provisions of this section is recorded by the Clerk of the Circuit Court for Baltimore City without liens reflected on the certificate of liens having first been paid in full:transferor and transferee shall be jointly and severally liable for the payment of such liens; and either or both shall be assessed by the Director of Finance of Baltimore City for:the amount of the lien due; plus interest at the rate of ½% per month, or fractional part thereof, accounting from the date when such written instrument was received for recordation; and a penalty of 10% of the lien due. Nothing contained herein shall be taken or construed as imposing any duty or liability upon the Clerk of the Circuit Court for Baltimore City in connection with the administration or enforcement of the provisions of this section. The provisions of this section shall not apply to the recordation of any written instrument, as hereinbefore defined, when:the sole purpose of such written instrument is to add the name or names of an additional person or persons to the title of any property; and such written instrument does not delete or transfer the interest of any existing title holder. City Code, 1976/83, art. 28, §10 Ord. 69-551 Ord. 70-906 Ord. 76-141

No refunds shall be made by the Director of Finance nor ordered by the Board of Municipal and Zoning Appeals where the claim is filed more than 3 years from the date of payment of the taxes or other municipal charges. City Code, 1950, art. 37, §31(1st sen.)(2nd cl.) 1966, art. 28, §32(1st sen.)(2nd cl.) 1976/83, art. 28, §1(a)(7th sen.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

The Director of Finance is hereby authorized to examine all claims for return of taxes and other municipal charges which are alleged to have been paid in error resulting in an overpayment or a double payment. City Code, 1950, art. 37, §31(1st sen.)(1st cl.) 1966, art. 28, §32(1st sen.)(1st cl.) 1976/83, art. 28, §1(a)(1st sen.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

Where the claimant is able to present a canceled check or checks or a valid receipt or receipts as evidence of such overpayment or double payment, and where the records of the Department of Finance show that there has been such overpayment or double payment, the Director of Finance is hereby empowered to make refund of such payment. If upon examination of a claim for an alleged overpayment or double payment of taxes or other municipal charges, the claimant is unable to establish such evidence as stipulated above, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals. Notwithstanding the provisions of subsection (a) hereof, the Director of Finance is hereby authorized, subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, to adopt rules and regulations to establish the documentation necessary to be furnished by the taxpayer, to support a claim for refund of taxes paid as a result of an overpayment or a double payment on the taxpayers’ property. If upon examination of a claim for an alleged overpayment or double payment of taxes, the claimant is unable to establish such evidence as required by the Director of Finance’s rules and regulations, the claim shall be denied and the claimant may file a petition for a refund of such overpayment or double payment with the Board of Municipal and Zoning Appeals, and have such rights as provided in this subtitle. City Code, 1950, art. 37, §31(1st sen.)(1st cl.), (2nd sen.) 1966, art. 28, §32(1st sen.)(1st cl.), (2nd sen.) 1976/83, art. 28, §1(a)(2nd, 3rd sens.), (b) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed subsection (b)(1) of this section to refer expressly to the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

It shall be the duty of the Board of Municipal and Zoning Appeals to examine carefully all evidence presented upon such petitions to determine whether an overpayment or double payment does in fact exist. The Board shall reject all such claims as may be considered doubtful or not well founded. If the Board finds that the petition is well founded, the Board shall by order or orders in writing direct the Director of Finance to refund or repay the amount claimed. City Code, 1950, art. 37, §31( 2nd cl.) 1966, art. 28, §32( 2nd cl.) 1976/83, art. 28, §1(a)(4th - 6th sens.) Ord. 34-595 Ord. 44-149 Ord. 67-1090 Ord. 76-147

Upon the representation of any taxpayer that he or she has paid the taxes or other municipal charges for which the Director of Finance has demanded payment, the Board of Municipal and Zoning Appeals is hereby authorized to investigate the case. If the party shall declare his or her receipt has been destroyed or lost, and if undoubted proof or satisfactory documentary evidence is given that the said bill has been paid, the claim shall be abated. City Code, 1950, art. 37, §32(1st sen.) 1966, art. 28, §33(1st sen.) 1976/83, art. 28, §2(1st, 2nd sens.) Ord. 44-149 Ord. 67-1057

The Board of Municipal and Zoning Appeals shall keep a correct list or account of all claims for the refund or abatement of taxes or other municipal charges presented to or examined by said Board, which said list or account shall contain the names and addresses of the person or persons presenting such claims, the amount of taxes or other municipal charges refunded or abated, including those rejected and the reasons for their action in the premises. City Code, 1950, art. 37, §32(2nd sen) 1966, art. 28, §33(2nd sen.) 1976/83, art. 28, §2(3rd sen.) Ord. 44-149 Ord. 67-1057

The Director of Finance is directed to collect taxes on personalty within 1 year from the date of the levy thereof, and at the expiration of the said period of 1 year, payment of all personal taxes then remaining unpaid shall be enforced by process of law. Taxes levied on real estate he is directed to collect as now provided by law. City Code, 1893, art. 50, §70 1927, art. 46, §79 1950, art. 37, §48 1966, art. 28, §47 1976/83, art. 28, §20 Res. 1880-063 Ord. 76-141

The Director of Finance of the City of Baltimore is hereby authorized and directed, from time to time as may in his judgment seem necessary or desirable for the convenience of the public, to appoint banks, trust companies, and other financial institutions to act as agents of the said Director in the collection of State and City taxes, water rents, fees, and other charges:provided that the financial institutions hereinabove mentioned are chartered by the United States of America or the State of Maryland and have authority under their charters to receive and hold money on deposit; and provided further that they have been previously designated and approved for the purpose by the Board of Finance. The Director is further authorized and directed to provide and establish such forms of receipts, blanks for daily reports, and other material as he may deem necessary in the execution of this section. Municipal bills receipted by any financial institution so appointed shall have the same force and effect as if the same has been receipted by the Director. No agreement made by the Director with any bank or trust company pursuant to the authority granted by this section shall be binding on the City until it shall have been approved by the Board of Estimates. City Code, 1950, art. 37, §34 1966, art. 28, §35 1976/83, art. 28, §4 Ord. 28-512 Ord. 35-034 Ord. 47-057 Ord. 65-503

Except as provided in paragraph (2) of this subsection, this section applies to every bill, invoice, or other statement issued by or for the City to collect a tax, fee, or other charge that, by operation of law, constitutes a lien on real property. This section does not apply to water and wastewater bills for:a residential property; or a property that is owned by a religious group or organization and is exempt from taxation under § 7-204(1) or (2) of the State Tax-Property Article. Each bill, invoice, or other statement to which this section applies shall contain the following warning, prominently and conspicuously displayed in bold face type: “<strong>Warning: These charges are a lien on the property identified. Failure to timely pay these charges can lead to sale of the lien at auction and possible foreclosure of the property identified. Foreclosure can result in the loss of ownership of the property.</strong>” Ord. 15-411 Ord. 20-336 Subsection (a) was amended by Ordinance 20-336 {“Water Accountability and Equity Act”} to add an exception for certain water and wastewater bills. That Ordinance was enacted on January 13, 2020, but with a delayed effective date of July 13, 2020. Subsequently, Ordinance 20-468 {“Water Accountability ... Act – Modifications”}extended the effective date for this exception to Jan, 13, 2021. See Editor’s Note in City Code <cite data-path="|24">Article 24 {“Water”}</cite>, at the end of that article’s Subtitle 2 {“Bills”} – especially the quote there from Ord. 20-468, Sections 3 and 5(e)(5).