MD

Md. Code, Tax-Property 14-808(a)(1)

“the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law, all property in the county in which the collector is elected or appointed on which the tax is in arrears.”

Md. Code, Tax-Property 14-813(a)(1)

“At any time after 30 days from the mailing of the statement and notice, the collector shall cause to be published, 4 times, once a week for 4 successive weeks in 1 or more newspapers that have a general circulation in the county in which the property is located, a notice that the property will, on the date and at the place named in the notice, be sold at public auction.”

Md. Code, Tax-Property 14-814

“Each parcel of property liable to sale shall be sold as an entirety as the parcel of property is assessed in the assessment records.”

Md. Code, Tax-Property 14-816(a)

“when any property subject to sale under this subtitle is 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”

Md. Code, Tax-Property 14-817(a)(1)-(2)

“The sale shall be held on the day and at the place stated in the notice by advertising. (ii) The sale shall be held in the county in which the land to be sold is located. (iii) If the sale cannot be completed on that day, the collector shall continue the sale as determined by the collector and announced to the bidders at the sale until all property included in the sale is sold. (2) All sales shall be at public auction to the person who makes the highest good faith accepted bid, in fee or leasehold, as the case may be.”

Md. Code, Tax-Property 14-817(a)(3)-(4)

“The collector shall retain any common law or other authority normally granted to an auctioneer conducting a public auction and may refuse to accept bids that are not made in good faith. (ii) The collector may delegate this authority to an auctioneer. (4) The conduct of the sale shall be according to terms set by the collector, and published with a reasonable degree of specificity in the public notice of the tax sale, to ensure the orderly functioning of the public auction and the integrity of the tax sale process, including requirements that potential bidders: (i) establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entity that is satisfactory to the collector; (ii) limit their representation at a tax sale to no more than a single agent per bidding entity; and (iii) refrain from any act, agreement, consent, or conspiracy to suppress, predetermine, rig, or fix the bidding at the sale.”

Md. Code, Tax-Property 14-817(a)(5)(iv)

“The collector may conduct the sale of a group of properties under this paragraph by a sealed bid process.”

Md. Code, Tax-Property 14-817(b)(1)-(2)(v)

“property may not be sold for a sum less than the total amount of all taxes on the property that are certified to the collector under § 14–810 of this subtitle, together with interest and penalties on the taxes and the expenses incurred in making the sale, and the lien for the taxes, interest, penalties, and expenses passes to the purchaser. (2) (i) The collector may establish a high–bid premium to be applied to all properties to be sold at the tax sale. (ii) Except as provided in subparagraphs (iii) and (iv) of this paragraph, the high–bid premium shall be 20% of the amount by which the highest bid exceeds 40% of the property’s full cash value. (v) In addition to the amounts payable under paragraph (1) of this subsection, the highest bidder shall pay a high–bid premium if the collector: 1. determines that a high–bid premium shall be used for the tax sale; and 2. indicates in the public notice of the sale that the high–bid premium will be applied.”

Md. Code, Tax-Property 14-818(a)(1)(i)

“the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high–bid premium, if any. The residue of the purchase price remains on credit.”

Md. Code, Tax-Property 14-820(a)

“The collector shall deliver to the purchaser a certificate of sale under the collector’s hand and seal, or by the collector’s authorized facsimile signature, acknowledged by the collector as a conveyance of land”

Md. Code, Tax-Property 14-821(a)

“any certificate of sale executed and delivered by the collector to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser.”

Md. Code, Tax-Property 14-833(a)(1)-(2)

“at any time after 6 months from the date of sale a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates. (2) Except as provided in subsections (a–1), (e), (f), and (g) of this section, at any time after 9 months from the date of sale of owner–occupied residential property, a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates.”

Prince George's County, MD, Tax Sale Bidding Rules (official county page)

“The County will offer tax lien certificates for individual properties through an Internet-based sealed direct-bid auction using the high-bid premium method, as outlined in the Annotated Code of Maryland, Tax Property Article, Section 14-817. Please note that this is not a live, in-person auction.”

Prince George's County, MD, Tax Sale Bidding Rules (registration terms)

“A non-refundable registration fee of $150.00 and a deposit of $1,000 must be paid via ACH debit. The registration fee will not be applied to the amount owed for certificates. The deposit will be applied to the amount owed for certificates or refunded if no certificates are awarded.”