<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-873" title_number="14" title_name="Procedure" subtitle_number="8" subtitle_name="Collection">
  <level label="a">
    <text>In this part the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Interested party” means:</text>
    <level label="1">
      <text>the person who last appears as owner of the real property on the collector’s tax roll;</text>
    </level>
    <level label="2">
      <text>a mortgagee of the property or assignee of a mortgage of record;</text>
    </level>
    <level label="3">
      <text>a holder of a beneficial interest in a deed of trust recorded against the real property;</text>
    </level>
    <level label="4">
      <text>a taxing agency that has the authority to collect tax on the real property; or</text>
    </level>
    <level label="5">
      <text>any person having an interest in the real property whose identity and address are:</text>
      <level label="i">
        <text>reasonably ascertainable from the county land records; or</text>
      </level>
      <level label="ii">
        <text>revealed by a full title search consisting of at least 50 years.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>“Tax” has the meaning stated in § 14–801 of this subtitle.</text>
  </level>
</section>
