Ayres v. Townsend

MURPHY, Chief Judge.

This case focuses upon Maryland Code (1986, 1991 Cum. Supp.), Title 14, Subtitle 8, Part III, entitled “Tax Sales,” of the Tax-Property Article, and presents the question whether the holder of a right of first refusal in a recorded deed is entitled to actual notice of a proceeding by a tax sale purchaser to foreclose the right of redemption.

The Tax-Property Article requires, in § 14-832, that provisions relating to tax sales “shall be liberally construed as remedial legislation to encourage the foreclosure of rights of redemption by suits in the circuit courts and for the…