{"data":{"id":"us-md/md.-code-local-government-1-1414","jurisdiction":"us-md","citation":"Md. Code, Local Government § 1–1414","heading":"","body":"(a) Except as provided in subsections (c) and (d) of this section, money\nreceived by an authority as payment of taxes, penalties, water and sewer liens, or\ninterest, or from the redemption or sale of property subject to a tax lien of any taxing\nunit, shall be returned to the tax collector in the jurisdiction where the property is\nlocated for distribution on a pro rata basis to the appropriate taxing units in an\namount equal to delinquent taxes, penalties, and interest owed on the property.\n(b) Proceeds received by an authority may be retained by the authority for\nthe purposes of this subtitle, unless otherwise designated by:\n(1) an agreement of the authority;\n(2) the provisions of a deed;\n(3) this subtitle; or\n(4) any other law.\n(c) Money received by an authority as payment of water and sewer liens,\ntaxes, penalties, or interest, or from the redemption or sale of property subject to a\ntax lien of any taxing unit may be retained by an authority under a written agreement\nwith a local government or a law enacted by the legislative body of a local government.\n(d) (1) To facilitate a transfer of real property to an authority, the\ngoverning body for the jurisdiction where the real property is located may release any\nliens for unpaid real property taxes or other charges and assessments imposed by the\ngoverning body to which the property would be otherwise subject, if:\n(i) 1. the total amount of liens for unpaid real property\ntaxes, charges, and assessments imposed with respect to the property exceeds the\nlesser of the total value of the land and any improvement on the land as last\ndetermined by the tax assessor of the governing body or as determined by an\nappraisal report prepared, not more than 6 months before the request for the release\nof the lien, by a real estate appraiser who is licensed under Title 16 of the Business\nOccupations and Professions Article; or\n2. the tax collector for the local government has sold\nthe real property at a tax sale under Title 14, Subtitle 8 of the Tax – Property Article,\nbut the tax sale certificate has become void;\n(ii) the code enforcement office, housing department, or\nequivalent department or agency of the local government of the jurisdiction where\nthe tax lien is held certifies that the property:\n1. is a vacant lot; or\n2. has a building or structure that is:\nA. vacant; and\nB. unsafe or unfit for habitation; and\n(iii) the authority finds that a transfer under this section is\nnecessary:\n1. to eliminate a blighting influence; and\n2. to prevent the tax abandonment of a property.\n(2) The release of a lien for real property taxes, charges, or\nassessments as authorized under paragraph (1) of this subsection does not abate the\ntransferor’s liability for the remaining amount of the tax debt.\n(3) The governing body of a jurisdiction may set additional standards\nand requirements for approval of the release of liens under this section.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=1-1414","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"0f41c4d34121278a2889b7ae9633d2e890394a54d2f973f32dd5abdef13a4c73","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-1-1413","next":"us-md/md.-code-local-government-1-1415"},"notice":"GroundRules: Original legal text. Not legal advice."}