Heartwood 88, Inc. v. Montgomery County

HOLLANDER, Judge.

This appeal requires us to construe the “Tax Sale” statute, codified in Title 14, Subtitle 8 of the Tax-Property Article (“T.P.”) of the Maryland Code (1985, 2001 Repl.Vol.). The case involves a dispute between Heartwood 88, Inc. (“Heartwood”), appellant, and Montgomery County (the “County”), appellee, with regard to a tax sale of real property conducted by the County, at which it mistakenly sold 331 properties to Heartwood for which the owners were not then delinquent in payment of their real property taxes. Upon discovery of the errors, the County refunded the purchase…