Md. Code, Tax - Property § 14-873
This is the official text of Md. Code, Tax - Property § 14-873, part of Maryland’s Code, Tax - Property — governs property taxation.
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§14–873.
Official statutory text
(a) In this part the following words have the meanings indicated.
(b) “Interested party” means:
(1) the person who last appears as owner of the real property on the collector’s tax roll;
(2) a mortgagee of the property or assignee of a mortgage of record;
(3) a holder of a beneficial interest in a deed of trust recorded against the real property;
(4) a taxing agency that has the authority to collect tax on the real property; or
(5) any person having an interest in the real property whose identity and address are:
(i) reasonably ascertainable from the county land records; or
(ii) revealed by a full title search consisting of at least 50 years.
(c) “Tax” has the meaning stated in § 14–801 of this subtitle.
(b) “Interested party” means:
(1) the person who last appears as owner of the real property on the collector’s tax roll;
(2) a mortgagee of the property or assignee of a mortgage of record;
(3) a holder of a beneficial interest in a deed of trust recorded against the real property;
(4) a taxing agency that has the authority to collect tax on the real property; or
(5) any person having an interest in the real property whose identity and address are:
(i) reasonably ascertainable from the county land records; or
(ii) revealed by a full title search consisting of at least 50 years.
(c) “Tax” has the meaning stated in § 14–801 of this subtitle.
Status: in_force · Read it on the official government site
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