Legal Opinion

Al Czervik LLC v. Mayor & City Cncl. of Balt.

Court of Special Appeals of Maryland

Decided January 3, 2023No. 2026/21Published

1Opinion of the Court

Al Czervik LLC v. Mayor & City Council of Baltimore, No. 2026, September Term, 2021, & Thornton Mellon LLC, et al. v. Mayor & City Council of Baltimore, No. 144, September Term, 2022. Opinion by Nazarian, J. TAXATION – TAX DEEDS – CONDITIONS AND PREREQUISITES Tax sale statute, which requires tax sale purchasers to bear “all expenses incident to the preparation and execution of the deed,” unambiguously authorizes the tax collector to charge a fee incident to its execution and issuance of deeds. Md. Code (1985, 2019 Repl. Vol.), § 14-847(b) of the Tax-Property Article (“TP”). Circuit Court for…

2Cases cited13 opinions

  1. Schisler v. StateCourt of Appeals of Maryland · 2006
  2. Maryland-National Capital Park & Planning Commission v. AndersonCourt of Appeals of Maryland · 2006
  3. Phillips v. StateCourt of Appeals of Maryland · 2017
  4. Bellard v. StateCourt of Appeals of Maryland · 2017
  5. Reier v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 2007

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