Tax Sale: Public Notice and Legal Authority

Kevin D. Reed, Director
Office of Budget and Finance
Collector of State and County Taxes for Baltimore County, Maryland

Collector's Sale for Nonpayment of State and County Taxes and/or Other Liens Due for the 2024 Fiscal Year and Prior Years

Pursuant to, under and by virtue of the several Acts of the General Assembly of Maryland, the Tax-Property Article of the Annotated Code of Maryland, and the Baltimore County Code, each and all of which is now in force relative to the collection of taxes, notice is hereby given by the Collector of State and County Taxes for Baltimore County to the owner or owners of the several and numerous improved and unimproved lots of property in Baltimore County, which are hereinafter described that unless the taxes and charges due the Collector of State and County taxes thereon for the 2024 fiscal year and/or prior years shall be paid by cash, certified check, or money order on or before:

Wednesday July 31, 2024 at 4:30 p.m.

Each of the said improved or unimproved lots of property, together with the improvements thereon, will be sold at public auction to the highest bidder on:

Thursday, August 22, 2024 via a public online auction.

The Collector will cause this public notice to be published, once a week for four successive weeks, in one or more local newspapers having a general circulation in Baltimore County. The Collector’s Terms for the 2024 tax sale shall be published on the Baltimore County website on or about July 1, 2024. An excerpt of the Collector’s Terms for the 2024 tax sale is as follows:

On August 22, 2024, the purchaser shall pay the County, by ACH debit of purchaser’s bank account, the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the property sold at the August 22, 2024 Collector’s tax sale, whether in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale, and along with a high bid premium, if applicable, and thereafter, the residue of the purchase price, together with taxes, interest, penalties, expense and charges, which accrue from the date of the Collector’s tax sale, shall remain on credit until a final decree has been passed, foreclosing the right of the redemption on the property.

When the herein described properties are sold at the tax sale, and said properties are subject to a ground rent or lease for a term of 99 years renewable forever, the Collector shall sell the leasehold interest only, with the improvements erected on the leasehold interest, if any; provided, however, that any property sold, subject to a ground rent or lease, to a bona fide purchaser for value or the government of the jurisdiction conducting the sale, upon foreclosure of the rights of redemption, is not subject to any claim for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.

This notice includes, among other things:

  1. A description of each property as the property appears on the Collector’s tax roll;
  2. The name of the person who last appears on the Collector’s tax roll as the owner of a property listed in this notice;
  3. The amount of taxes due and unpaid on the property as shown on the Collector’s tax roll; and
  4. The assessment of the property as determined by the last assessment. Failure of the Collector to include any taxes in this published notice of sale does not affect the validity or collectability of the taxes, except as otherwise required and provided in Section 14-810 of the Tax-Property Article of the Annotated Code of Maryland or the validity of any sale made hereunder to enforce the payment of taxes, nor prevent nor stay such proceedings nor affect the title of any purchaser. More detailed descriptions are on file in the Transfer Office of the Department of Assessments and Taxation of Baltimore County, Hampton Plaza, 300 East Joppa Road, Suite 602, Towson, Maryland, and identifying account numbers are shown in this notice for reference thereto.

If the Collector’s 2024 tax sale cannot be completed on August 22, 2024, the Collector shall continue the tax sale as determined by the Collector and announced to bidders at the August 22, 2024, public auction tax sale until all property included in the 2024 tax sale is sold. In any event, each purchaser shall pay the County by ACH debit of purchaser’s bank account the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the date sold at the Collector’s tax sale, whether in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale, and along with a high bid premium, if applicable, and thereafter, the residue of the purchase price, together with taxes, interest, penalties, expense, and charges, which accrue from the date of sale at the Collector’s tax sale, shall remain on credit until a final decree has been passed, foreclosing the right of the redemption on the property.

Section 11-2-402 of the 2003 Baltimore County Code, as amended, provides for interest at the rate of 12 percent per annum for the redemption of property sold at the tax sale.

There may be tax liens pertaining to properties sold for which taxes were paid prior to the sale date or other circumstances which render the sale invalid or void. In the event the County determines that a tax sale is invalid or void the County will, as the exclusive remedy available to the purchaser, reimburse the purchaser the tax sale purchase price paid, without interest, or any applicable high bid premium paid, without interest. The tax sale bidder/purchaser assumes all risks of any irregularity of the Collector’s tax sale and has no other remedy against the County. The County is not liable for and will not pay the bidder/purchaser any interest, costs, expenses, or attorney fees associated with the invalid or void sale. If you are interested in participating as a bidder at the Collector’s Tax Sale, please be advised that you must register online at https://www.baltimorecountymd.gov/departments/budget-and-finance/bidder-registration to participate in the Collector’s tax sale. Online registration includes your agreement to the "Collector’s Terms for the 2024 Tax Sale" and the “2024 Tax Sale Internet Procedures” and your completion of the “Bidder Registration form” before you may bid in the Collector’s tax sale. Registration begins on or about July 22, 2024 and the deadline for registration is August 2, 2024 at 4:30 p.m. If you fail to register online by August 2, 2024 at 4:30 p.m., you will not be able to participate in the Collector’s tax sale and any subsequent 2024 sale conducted by the Collector, if any.

There is no warranty, expressed or implied, regarding any property sold, including, but not limited to, that a property has a marketable title or that it contains the area of land which it is said to contain; therefore, the purchaser assumes all risks in that regard. The Collector’s tax sale terms may be unique to Baltimore County and may differ from those used in other Maryland counties. While this public notice provides information and procedures relative to the Collector’s 2024 tax sale, the County may not provide any legal advice to property owner, or tax sale bidder or purchaser. Tax sales are complex proceedings and the County recommends that individuals seek legal advice prior to participation in the Collector’s tax sale. The County does not warrant the accuracy of the information contained herein. You should refer to state and local statutes for more detailed and precise information regarding the legal authorities and your rights and remedies in connection with the Collector’s 2024 tax sale.

Additional information about the tax sale is available on the website: http://www.baltimorecountymd.gov beginning July 1, 2024 through the conclusion of the 2024 Collector’s tax sale.