{"data":{"id":"us-md/md.-code-tax-property-14-873","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–873","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(b) “Interested party” means:\n(1) the person who last appears as owner of the real property on the collector’s tax roll;\n(2) a mortgagee of the property or assignee of a mortgage of record;\n(3) a holder of a beneficial interest in a deed of trust recorded against the real property;\n(4) a taxing agency that has the authority to collect tax on the real property; or\n(5) any person having an interest in the real property whose identity and address are:\n(i) reasonably ascertainable from the county land records; or\n(ii) revealed by a full title search consisting of at least 50 years.\n(c) “Tax” has the meaning stated in § 14–801 of this subtitle.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-873","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"5c0df9734d4685aa5624837fdc27629f6696c5b26d4b246295718433410ad8f7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-870","next":"us-md/md.-code-tax-property-14-874"},"notice":"GroundRules: Original legal text. Not legal advice."}