# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-873

(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 Sec. 14-801 of this subtitle.

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