Frequently Asked Questions regarding the the Surplus Funds List
"How Do I Obtain a Copy of County Excess Funds?"
The Surplus Funds List is available online at: https://www.carrollcountymd.gov/government/directory/comptroller/collectionstaxes/surplus-funds-list-2023/
"Who do I contact for information or changes to a property tax bill?"
Please contact the Carroll County Tax Office at cctaxoffice@carrollcountymd.gov or call 410-386 2971.
"Does the County charge for the list of surplus funds with the sale date, name of the owner’s property prior to the tax deed, owner’s property address, amount of the surplus, Parcel I.D. and the tax certificate number or tax deed number?"
The County does not charge a fee for providing the requestor with the Surplus Funds List.
"What forms are required to retrieve these funds? e.g., County forms, contract, proof of clients’ ID, power of attorney?"
Carroll County does not have any special forms to complete to retrieve these funds. The County requires a photo I.D. of the claimant, or letter of administration from the personal representative if owner is deceased.
"Does a copy of the letter need to be returned when claiming the surplus funds?"
A copy of the letter does not need to be returned to the County when claiming the surplus funds.
"How often is the surplus funds list updated?"
The surplus funds list is updated yearly in July. If funds have been claimed, the surplus funds list will be
updated when the claim is processed.
"Does the County have a specific time period for submitting a claim?"
Please read the annotated code below.
Annotated Code of Maryland, Tax-Property:
§ 14-819. Owner unlocated.
(a) Holding sum for a 3-year period; efforts to locate the owner. - If the person entitled to the balance over and above the amount required for the payment of taxes, interest, penalties, and costs of sale is unknown, or if the person’s identity is known but the person's address is unknown, the sum to which the person is entitled shall be held by the collector in a special fund for at least 3 years. During that period the collector shall make every reasonable effort to learn the identity of the person, or to learn the person's address, as the case may be, by notice published at the courthouse door, certified mail, return receipt requested, bearing a postmark from the United States Postal Service, addressed to the person's last known address, personal inquiry, or by any other reasonably possible means for determining the name or the address of the person.
(b) Order of forfeiture at end of 3-year period. - If at the end of the 3 years, the person still is unknown or unlocated, the collector may apply to the circuit court for the county, for an order declaring that the money shall be forfeited and become the property of the county or municipal corporation. They determine the name or address of the person, and if the court is satisfied, it shall pass an order directing that the money shall be forfeited and become the property of the county or municipal corporation.
(c) Payment into general funds of county or city. - The money shall then be paid into and be part of the general funds of the county or municipal corporation and may be expended for any proper purpose of the county or municipal corporation.
(d) Appearance of owner within 7-year period - In general. - If within 7 years from the time of the order of forfeiture, a person appears before the circuit court and seeks an order for the payment of the money, and if the court determines that the person is the proper person to receive the money and is the person whom the collector was not able to identify or locate, the court by order shall direct the county or municipal corporation to repay the money to the person, without interest.
(e) Appearance of the owner within a 7-year period - Order for repayment. – On receiving the order, the county or municipal corporation shall provide for the repayment of the money from its general funds. A repayment order may not be directed to the county or municipal corporation after the 7-year period expires.
(An. Code 1957, art. 81, § 82; 1985, ch. 8, § 2; 2019, ch. 8, § 5.)
Editor's note. - Pursuant to§ 5, ch. 8, Acts
2019, "money" was substituted for "moneys"
throughout (b) through (e).
"Who do I contact for submitting the claim?"
Please contact the Carroll County Tax Office at cctaxoffice@carrollcountymd.gov or 410-386-2971.