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Definition of Tax Lien Sale

Pursuant to the Maryland State law, each local jurisdiction holds an annual tax sale to sell property liens for unpaid property taxes and other charges to the highest bidder. The new certificate holders, upon being awarded the winning bid, pay the County the outstanding taxes and charges, including any penalty and interest charges. Please note that the County sells the lien on the property at tax sale, not the actual property. The County does have over the counter tax lien sales.
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