CARROLL COUNTY, MARYLAND TAX SALE
FREQUENTLY ASKED QUESTIONS AND ANSWERS
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What is the date, time and location of your tax sale? How often do you hold tax sale?
DATE: Once a year on the last business day of June.
TIME: 10:00 A.M.
LOCATION: County Office Building, 225 North Center Street, Room 003, Westminster, Maryland 21157
Does your County hold a deed sale in addition to a lien sale?
Carroll County does not hold a deed sale in addition to a lien sale.
When and where will the tax lien sale be advertised?
The tax sale list is printed in the Carroll County Times newspaper the four consecutive Fridays prior to the
annual sale. Properties are not currently listed on the internet.
How and when do I register? Is there a registration fee? How much? What forms of payment to register is
acceptable? Credit card?
Individuals may register the day of the sale. Corporations must pre-register. Registration forms are due in this
office one week prior to sale. There is no charge for registration. Please contact the Tax Office (410-386-
2965) to request corporation registration forms or download online at
http://www.carrollcountymd.gov/media/2613/tax-sale.pdf
What are the terms of sale?
The terms of sale are that the purchaser shall pay a deposit equal to the amount of taxes and other County liens
due on the property sold, together with interest and penalties and all costs on the date of sale. Acceptable
payment is by cash or check, no credit cards are accepted. All bidders registered as a corporation must pay
with a corporate check. The balance of the purchase price is to be paid upon delivery of the deed following
foreclosure.
What is the bidding process?
This tax sale process is in accordance with the Tax-Property Article, Sections 14-804, 14-808 and succeeding
sections of the Annotated Code of Maryland, as amended. Properties with unpaid taxes or liens will be sold
individually at public auction to the highest bidder. Bidding starts at the amount due to the County at the time
of sale. Carroll County does not use a high bid premium. Bids that exceed the assessed value by more than
four (4) times without a valid reason will be considered as bearing no logical relationship to the actual value of
the property and the bidder will be cited for a disruption of the sale, and the winning bidder will be
disqualified from participating in the remainder of the sale.
What type of document is issued to successful bidders?
Certificates of Sale are issued and mailed certified to the purchaser within two weeks of the date of sale. The
County will record the tax sale certificate, on behalf of the purchaser, with the Clerk of the Circuit Court for
Carroll County.
CARROLL COUNTY
MARYLAND
225 N. Center Street
Westminster, Maryland
21157-5194
Department of the Comptroller
Collections Office
410-386-2971
FAX 410-386-2770
MD Relay 7-1-1/800-735-2258
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Q: Are there any other costs or expenses in addition to the cost of the lien?
A: If the tax sale purchaser proceeds with foreclosure, there will be foreclosure, transfer, recording costs, etc.
These costs are solely the responsibility of the tax sale purchaser.
Q: What is the foreclosure process? Will the County handle the foreclosure for a fee?
A: Purchasers have the right to file a Bill in Equity to foreclose the rights of redemption after the expiration of six
(6) months from the date of sale and before two years from the date of the Certificate of Sale issued by the Tax
Collector, in accordance with the Tax-Property Article, Section 14-833 of the Annotated Code of Maryland, as
amended. Upon presenting the Collector with the decree of foreclosure and the payment of the balance of the
sale price together with any taxes due thereon, a deed will be executed for the property. These documents will
not be prepared by the County.
Q: What is the redemption process? What is the interest rate paid to the purchaser?
A: Under the Right of Redemption in the Tax-Property Article, Section 14-827 of the Annotated Code of
Maryland, as amended, the owners of the sale property shall have the right to redeem the property, until such
right has been foreclosed upon, by paying all sums paid hereunder together with interest thereon at 14% to the
day of payment. Until the right of redemption has been foreclosed, owners shall have the right of possession.
Q: What happens to liens that are not sold at the Tax Lien Certificate auction? Can they be purchased over the
counter directly from the County?
A: Any liens that are not sold at the County annual tax sale are considered purchased by the Carroll County
Commissioners. Carroll County does not sell tax lien certificates over-the-counter.
Q: Do you permit investors to invest without attending the auction via mail, telephone or fax? Can I send a
representative to the sale to bid for me?
A: All bidders must be present at the sale or have a representative attend the sale.
This document is for informational purposes only. In the event of conflicting information, State and County law and
the Conditions of Tax Sale will supersede.
If you have any other questions or would like a copy of the Corporation registration form, please call 410-386-2971.
(Updated June 2012)
