Tax Sale - General Information
The Washington County Maryland tax sale process enables the County to collect all unpaid and delinquent property taxes as required by statute. Legal references for this program are provided in the Tax Property Article of the Annotated Code of Maryland, 2001 Replacement Volume, as amended. All unpaid taxes on real property constitute a lien on the real property from the date they become due until paid (Section 14-804 (a), Section 14-805 (a)). It is mandatory for the Collector to sell any property on which taxes are in arrears (Section 14-808). There may be tax liens pertaining to properties sold for which taxes were paid prior to the sale date or other circumstances rendering the sale invalid or void.
In the event the County determines that a tax sale is invalid and void the County will, as the exclusive remedy available to the bidder/purchaser, reimburse the bidder/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 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. Events that may invalidate a tax sale include, but are not limited to, bankruptcy filings prior to the tax sale, transfer errors on the assessor’s records that cause the failure of notice to the proper property owner or sale of incorrect property, payment of taxes prior to the tax sale, issuance of a revised tax bill by the assessor, value changes by the assessor, erroneous service charges, service fees, special improvement levies, Department of Water Quality charges, or Department of Solid Waste charges.
There is no warranty, expressed or implied, 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. Tax sales are complex proceedings and the County recommends that you seek legal advice prior to participation in the annual tax sale.