Rule 14-602 - DefinitionsIn the Rules in Division 1, the following definitions apply except as otherwise expressly provided or as necessary implication requires:
(a) Interested Party "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 an 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 (A) reasonably ascertainable from the county land records or (B) revealed by a full title search consisting of at least 50 years.Cross reference: See Code, Tax-Property Article, § 14-873.
(b) Municipal Corporation "Municipal Corporation" means an entity that is subject to Article XI-E of the Maryland Constitution.
Cross reference: See Code, Tax-Property Article, § 1-101.
(c) Real Property "Real Property" means any land
(1) that consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice, and(2) on which the total amount of liens for unpaid taxes exceeds the lesser of the total value of the property as determined by (A) the State Department of Assessments and Taxation or (B) an appraisal report prepared by a State licensed real estate appraiser not more than six months prior to the filing of a complaint under Rule 14-604.Cross reference: See Code, Tax-Property Article, § 14-874(a).
(d) Tax "Tax" means any tax or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed. "Tax" includes interest, penalties, and service charges.
Md. R. Prop. Sales 14-602
Adopted June 29, 2020, eff. 8/1/2020; amended September 30, 2022, eff. 1/1/2023. See Code, Tax-Property Article, § 14-801(d), and for the definition of "other taxing agency," see Code, Tax-Property Article, § 14-801(b).