§ 14–873

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 14-873 (2026)

Title 14. Procedure

Subtitle 8. Collection

(a)

In this part the following words have the meanings indicated.

(b)

“Interested party” means:

(1)

the person who last appears as owner of the real property on the collector’s tax roll;

(2)

a mortgagee of the property or assignee of a mortgage of record;

(3)

a holder of a beneficial interest in a deed of trust recorded against the real property;

(4)

a taxing agency that has the authority to collect tax on the real property; or

(5)

any person having an interest in the real property whose identity and address are:

(i)

reasonably ascertainable from the county land records; or

(ii)

revealed by a full title search consisting of at least 50 years.

(c)

“Tax” has the meaning stated in § 14–801 of this subtitle.