Maryland Court of Special Appeals Finds Circuit Court Correctly Declared Tax Liens Invalid

The Maryland Court of Special Appeals Feb. 3 affirmed the Circuit Court’s judgment declaring tax sale certificates invalid. A limited liability company purchased properties through a property tax sale and sought to foreclose the right of redemption. Baltimore City filed motions to find the tax sale certificates invalid, arguing the properties shouldn’t have been included in the tax sale because one owner was in active bankruptcy and the other was exempt from property tax and only subject to metered water charges. The circuit court held the certificates invalid and refunded the tax sale purchase price at zero percent interest. The ...