# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-854

Property on which property tax is computed under Sec.Sec. 10-103, 10-104, 10-105, 10-304, and 10-305 of this article may be sold for taxes only:

(1) during a succeeding year; and

(2) in accordance with the laws of the jurisdiction where the property is located.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)