Gordon Family Partnership v. Gar on Jer

BELL, Chief Judge.

The issue this case presents involves the interpretation of Maryland Code (1957, 1996 Repl.Vol.) §§ 14-820 and 14-833 of the Tax-Property Article. 1 Section 14-833(c) defines the limitations period for filing an action to foreclose the right to redeem property sold at a tax sale in terms of “the date of the certificate of sale” and § 14-820(a)(8) reiterates that definition, albeit referring simply to “the date of the certificate,” in the context of prescribing the contents of that certificate of sale. The trial court, interpreting § 14—833(c), equated “the date of the…