Maryland Code § RP-3-104

Section RP-3-104
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(a) (1) The clerk of the circuit court may record an instrument that
effects a change of ownership if the instrument is:
(i) Endorsed with the certificate of the collector of taxes of the
county in which the property is assessed, required under subsection (b) of this section;
(ii) 1. Accompanied by a complete intake sheet; or
2. Endorsed by the assessment office for the county as
provided in subsection (g)(8) of this section; and

(iii) Accompanied by a copy of the instrument, and any survey,
for submission to the Department of Assessments and Taxation.
(2) The Supervisor of Assessments shall transfer ownership of
property in the assessment records, effective as of the date of recordation, on receipt
from the clerk of the circuit court of a copy of the instrument, the completed intake
sheet, and any survey submitted under paragraph (1) of this subsection or documents
received through an electronic recordation system.
(b) (1) (i) Except as provided in subsection (c) of this section,
property may not be transferred on the assessment books or records until:
1. All public taxes, assessments, and charges currently
due and owed on the property have been paid to the treasurer, tax collector, or
director of finance of the county in which the property is assessed; and
2. All taxes on personal property in the county due by
the transferor have been paid when all land owned by the transferor in the county is
being transferred.
(ii) The certificate of the collecting agent designated by law,
showing that all taxes, assessments, and charges have been paid, shall be endorsed
on the deed, and the endorsement shall be sufficient authority for transfer on the
assessment books.
(2) (i) Except as provided in subsection (c) of this section, in
Allegany, Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne's,
Somerset, and St. Mary's counties no property may be transferred on the assessment
books or records until:
1. All public taxes, assessments, any charges due a
municipal corporation, and charges due on the property have been paid as required
by law; and
2. All taxes on personal property in the county due by
the transferor have been paid when all land owned by the transferor in the county
and municipal corporation is being transferred.
(ii) The certificate of the collecting agent and municipal
corporation designated by law showing that all taxes, assessments, and charges have
been paid, shall be endorsed on the deed and the endorsement shall be sufficient
authority for transfer on the assessment books.

(3) (i) On request, the treasurer, tax collector, or director of
finance for a county shall issue to the requester a certificate clearly enumerating by
type and amount any public taxes, assessments, and charges due to the county or
municipality against a property located in the county or municipality.
(ii) A certificate issued under this paragraph shall bar any
charge or assessment against the property levied on a bona fide purchaser for value
with no notice of the charge or assessment prior to the purchase of the property.
(iii) A collecting agent presented with a certificate issued under
this paragraph within 45 days after issuance shall endorse the deed as required under
paragraph (1)(ii) or (2)(ii) of this subsection on payment of all charges set forth in the
certificate and any applicable transfer or recordation taxes.
(iv) A county or municipality may collect a fee of up to $55 for
the issuance of a certificate under this paragraph.
(v) The payment of a fee and the issuance of a certificate under
this paragraph may not preclude a claim by a county or municipality to payment of a
charge or assessment against:
1. The owner of the property at the time of the issuance
of the certificate; or
2. A person who acquires the property with knowledge
of the charge or assessment.
(vi) Each treasurer, tax collector, or director of finance of a
county shall adopt procedures to implement the requirements of this paragraph,
including procedures for obtaining a statement on a certificate issued under this
paragraph of all taxes, assessments, and charges due to a municipality on the transfer
of ownership of a property.
(c) (1) (i) 1. The requirements for prepayment of personal
property taxes in subsection (b) of this section do not apply to grants of land made:
A. By or on behalf of any mortgagee, lien creditor,
trustee of a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and
any other court-appointed officer in an insolvency or liquidation proceeding; or
B. By a deed in lieu of foreclosure to any holder of a
mortgage or deed of trust or to the holder's assignee or designee.

2. The requirements for payment of real property taxes
in subsection (b) of this section do not apply to grants of land that transfer residential
real property from the estate of a decedent to an heir or a legatee of the decedent, if
the heir or legatee of the decedent enters into a payment plan to pay all public taxes,
assessments, and charges currently due and owed on the property with:
A. The county or municipal corporation to which the
taxes, assessments, and charges are due; or
B. The State Tax Sale Ombudsman.
3. The collector of taxes for the county or municipal
corporation to which the taxes, assessments, or charges are due shall provide the heir
or legatee of a decedent to whom property is transferred under subsubparagraph 2 of
this subparagraph with the toll-free telephone number and website address of the
State Tax Sale Ombudsman and a brief description of the services and programs
available through the Ombudsman's office.
4. When an heir or a legatee of a decedent enters into
a payment plan with a county, a municipal corporation, or the State Tax Sale
Ombudsman under subsubparagraph 2 of this subparagraph, the collector of taxes
for the county or municipal corporation or the State Tax Sale Ombudsman shall
provide the heir or legatee with an affidavit of the payment plan, which the heir or
legatee shall provide to the Clerk of the Circuit Court to record an instrument
transferring ownership to the heir or legatee.
(ii) Notwithstanding any other provision of law, and except as
provided in subparagraph (iii) of this paragraph, after the recordation of a deed or
other instrument that effects a grant of land described in subparagraph (i)1 of this
paragraph, the land shall be free and clear of, and unencumbered by, any lien or claim
of lien for any unpaid taxes on personal property.
(iii) Subparagraph (ii) of this paragraph does not apply to:
1. Any lien for unpaid taxes on personal property that
attached to the land by recording and indexing a notice as provided in § 14-804(b) of
the Tax - Property Article prior to the recording of the mortgage, lien, deed of trust,
or other encumbrance giving rise to the grant of land described in subparagraph (i)1
of this paragraph; or
2. Unpaid taxes on personal property owed by the
transferee or subsequent owner of the land after a grant of land described in
subparagraph (i)1 of this paragraph.

(iv) This paragraph does not affect the rights of the personal
property tax lienholder to make a claim to any surplus proceeds from a judicial sale
of land resulting in a grant of land described in subparagraph (i)1 of this paragraph.
(2) Subsection (b) of this section does not apply in Charles, St. Mary's,
Dorchester, Harford, Howard, Kent, Prince George's, Worcester, Carroll,
Montgomery, Frederick and Washington counties to any deed executed as a mere
conduit or for convenience in holding and passing title, known popularly as a straw
deed or, as provided in § 4-108 of this article, a deed making a direct grant in lieu of
a straw deed, or to a deed which is a supplementary instrument merely confirming,
correcting, or modifying a previously recorded deed, if there is no actual consideration
paid or to be paid for the execution of the supplementary instrument.
(3) Subsection (b) of this section does not apply in Baltimore City and
Anne Arundel, Baltimore, Carroll, Frederick, St. Mary's, or Washington counties to
any deed transferring property to the county when the controller or treasurer of the
county has certified that the conveyance does not impair the security for any public
taxes, assessments, and charges due on the remaining property of the grantor.
(4) (i) Property may be transferred on the assessment books or
records in July, August, or September if instead of paying the taxes required under
subsection (b)(1) of this section on a property transfer by assumption, a lender or the
attorney handling the transfer of title files with the county treasurer, tax collector,
or director of finance of the county in which the property is assessed a statement that
certifies that the lender maintains a real estate tax escrow account.
(ii) Upon receipt of the statement required in subparagraph (i)
of this paragraph, the county treasurer, tax collector, or director of finance shall
endorse on the deed an appropriate certification and the endorsement shall be
sufficient authority for transfer on the assessment books.
(5) (i) Except as provided in subparagraph (ii) of this paragraph,
at the time of transfer of real property subject to a semiannual payment schedule for
the payment of property taxes, only those semiannual payments that are due for the
current taxable year under § 10-204.3 of the Tax - Property Article must be paid
prior to the transfer of the property.
(ii) The semiannual payments that are due for the current
taxable year under § 10-204.3 of the Tax - Property Article are not required to be
paid before the transfer of the property if:
1. The property is residential real property that is
being transferred from the estate of a decedent to an heir or a legatee of the decedent;
and

2. The heir or legatee of the decedent enters into a
payment plan to pay all public taxes, assessments, and charges currently due and
owed on the property with:
A. The county or municipal corporation to which the
taxes, assessments, and charges are due; or
B. The State Tax Sale Ombudsman.
(iii) The collector of taxes for the county or municipal
corporation to which the taxes, assessments, or charges are due shall provide the heir
or legatee of a decedent to whom property is transferred under subparagraph (ii) of
this paragraph with the toll-free telephone number and website address of the State
Tax Sale Ombudsman and a brief description of the services and programs available
through the Ombudsman's office.
(iv) When an heir or a legatee of a decedent enters into a
payment plan with a county, a municipal corporation, or the State Tax Sale
Ombudsman under subparagraph (ii) of this paragraph, the collector of taxes for the
county or municipal corporation or the State Tax Sale Ombudsman shall provide the
heir or legatee with an affidavit of the payment plan, which the heir or legatee shall
provide to the Clerk of the Circuit Court to record an instrument transferring
ownership to the heir or legatee.
(6) (i) The requirements for payment of real property taxes in
subsection (b) of this section do not apply to a grant of land that is subject to a
payment plan for property taxes with a county, a municipal corporation, or the State
Tax Sale Ombudsman if the grantee enters into an agreement with the county,
municipal corporation, or the State Tax Sale Ombudsman to assume the grantor's
obligations under the payment plan.
(ii) The collector of taxes for the county or municipal
corporation or the State Tax Sale Ombudsman shall provide the grantee with an
affidavit of the payment plan, which the grantee shall provide to the Clerk of the
Circuit Court to record an instrument transferring ownership to the grantee.
(d) (1) Every deed or other instrument offered for recordation shall have
the name of each person typed or printed directly above or below the signature of the
person.
(2) If a typed or printed name is not provided as required in this
subsection, the clerk shall make reasonable efforts to determine the correct name
under which the deed or other instrument shall be indexed.

(e) (1) (i) Any printed deed or other instrument offered for
recordation shall:
1. Be printed in not less than 8 point type and in black
letters and be on white paper of sufficient weight and thickness to be clearly readable.
If the deed or other instrument is wholly typewritten or typewritten on a printed
form, the typewriting shall be in black letters, in not less than elite type and on white
paper of sufficient weight or thickness as to be clearly readable. The foregoing
provisions do not apply to manuscript covers or backs customarily used on documents
offered for recordation. The recording charge for any instrument not conforming to
these requirements shall be three times the normal amount charged. In any clerk's
office where the deeds or other instruments are scanned, no instrument on which a
rider has been placed or attached in a manner obscuring, hiding, or covering any
other part of the instrument may be offered or received for record. No instrument not
otherwise readily subject to scanning may be offered or received for record until three
times the normal recording charge is paid to the clerk and unless an affidavit, black
type on white paper, is attached and made a part of the document stating the kind of
instrument, the date, the parties to the transaction, description of the property, and
all other pertinent data; and
2. Include at least a 3-inch margin at the top of the
first page and 1-inch margins on the left and right sides of each page of the
instrument for official use.
(ii) After any document has been recorded in one county, a
certified copy of the recorded document may be recorded in any other county.
(2) A certified copy of any document from a state, commonwealth,
territory, or possession of the United States, or the District of Columbia that would
otherwise be recordable under Maryland law may be recorded in this State, if the
document contains:
(i) An original certification made by the clerk or other
governmental official having responsibility for the certification or authentication of
recorded documents in the jurisdiction where the document is recorded; and
(ii) An indication of the recording reference and court or other
public registry where the original document is recorded.
(f) (1) (i) In this paragraph, "under the attorney's supervision"
includes review of an instrument by the certifying attorney.

(ii) A deed other than a mortgage, a deed of trust, an
assignment of rents, an assignment of a lease for security purposes, or an assignment
or a release of a mortgage or a deed of trust may not be recorded unless it bears:
1. The certification of an attorney admitted to the Bar
of this State that the instrument has been prepared by the attorney or under the
attorney's supervision; or
2. A certification by a party named in the instrument
that the instrument was prepared by that party.
(iii) A mortgage, a deed of trust, an assignment of rents, an
assignment of a lease for security purposes, or an assignment or a release of a
mortgage or a deed of trust prepared by any attorney or one of the parties named in
the instrument may be recorded without the certification required under
subparagraph (ii) of this paragraph.
(2) Every deed recorded in Prince George's County shall contain a
reference to the election district in which the property described in the deed is located.
(3) Every deed or other instrument recorded in Talbot County shall
have written, typed, or printed on its back, to be readily visible when folded for filing
in the appropriate drawer or file, the name of every party to the deed or other
instrument and the nature or character of the instrument.
(4) No deed granting property lying within the boundaries of any
sanitary district operated by the County Commissioners of Worcester County may be
accepted by the Clerk of the Circuit Court for recording unless the deed is marked by
the county to indicate that every assessment or charge currently due and owed to the
county with respect to the property described in the deed has been paid.
(5) In Frederick County, if the property to be transferred is a
subdivision, which is being dissected from a larger tract of land, then every public
tax, assessment, and charge due on the larger tract shall be paid before the property
is transferred on the assessment books or land records. Notwithstanding any other
provision of this section, in Frederick County the certificate of the Treasurer and the
appropriate municipal tax collector, if the property is within an incorporated town or
city, showing that every tax has been paid shall be endorsed on the deed. The
endorsement is sufficient authority for transfer on the assessment books or land
records.
(6) Every deed granting a right-of-way or other easement to a public
utility, public agency, or a department or agency of the State shall contain an accurate
and definite description as well as a reference to the liber and folio where the servient

land was granted and a recitation of the grantors, grantees, and the date of the
reference deed.
(g) (1) This subsection does not apply to:
(i) An assignment of a mortgage or if presented for
recordation, an assignment of a deed of trust;
(ii) A release of a deed of trust or mortgage;
(iii) A substitution of trustees on a deed of trust;
(iv) A power of attorney;
(v) A financing statement or an amendment, continuation,
release, or termination of a financing statement recorded in land records; or
(vi) A restrictive covenant modification executed under § 3-112
of this subtitle.
(2) Except as provided in paragraph (1) of this subsection, each deed
or other instrument affecting property and presented for recordation shall be:
(i) Accompanied by a complete intake sheet, on the form that
the Administrative Office of the Courts provides; or
(ii) Endorsed as provided under paragraph (8) of this
subsection.
(3) A complete intake sheet shall:
(i) Describe the property by at least one of the following
property identifiers:
1. The property tax account identification number, if
any, or in Montgomery County, any parcel identifier required under § 3-501 of this
title, if different from the tax account number;
2. The street address, if any;
3. If the property is a lot within a subdivided tract, the
lot and block designation, or in Baltimore City, the current land record block number;

4. If the property is part of a tract that has been
subdivided informally and there is neither an assigned tax account identification
number for the parcel nor a lot and block designation, then the street address, if any,
or the amount of acreage; or
5. If the property consists of multiple parcels, the
designation "various lots of ground" or the abbreviation "VAR. L.O.G.";
(ii) Name each grantor, donor, mortgagor, and assignor and
each grantee, donee, mortgagee, and assignee;
(iii) State the type of instrument;
(iv) State the amount of consideration payable, including the
amount of any mortgage or deed of trust indebtedness assumed, or the principal
amount of debt secured;
(v) State the amount of recording charges due, including the
land records surcharge and any transfer and recordation taxes;
(vi) Identify, by citation or explanation, each claimed
exemption from recording taxes;
(vii) For an instrument effecting a change in ownership, state a
tax bill mailing address; and
(viii) Indicate the person to whom the instrument is to be
returned.
(4) An intake sheet may request any other information that the
Administrative Office of the Courts considers necessary in expediting transfers of
property or recording and indexing of instruments.
(5) A clerk may not charge any fee for recording an intake sheet.
(6) A clerk may not refuse to record an instrument that does not
effect a change of ownership on the assessment books solely because it is not
accompanied by an intake sheet.
(7) A clerk may refuse to record a deed or instrument that effects a
change of ownership on the assessment rolls if the instrument is not accompanied by
a complete intake sheet or endorsed as transferred on the assessment books by the
assessment office for the county where the property is located.

(8) (i) If a deed or other instrument that effects a change in
ownership is submitted for transfer on the assessment books without an intake sheet,
the person offering the deed or other instrument shall mail or deliver to the person
having charge of the assessment books the information required on the intake sheet.
(ii) When property is transferred on the assessment books
under this paragraph:
1. The transfer shall be to the grantee or assignee
named in the deed or other instrument; and
2. The person recording the transfer shall evidence the
fact of the transfer on the deed or other instrument.
(iii) An endorsement under this paragraph is sufficient to
authorize the recording of the deed or other instrument by the clerk of the appropriate
court.
(9) A clerk may not record an instrument that effects a real property
lease dealing in natural gas and oil unless the instrument is accompanied by a
complete intake sheet.
(10) (i) An intake sheet shall be recorded immediately after the
instrument it accompanies.
(ii) The intake sheet is not part of the instrument and does not
constitute constructive notice as to the contents of the instrument.
(iii) The lack of an intake sheet does not affect the validity of
any conveyance, lien, or lien priority based on recordation of an instrument.

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