Introductory*
City of Baltimore
Council Bill
Introduced by: Councilmember Ramos
A Bill Entitled
An Ordinance concerning
title
Liens and Late Charges - Installment Plans
For the purpose of authorizing that certain arrearages and liens may be paid through installment payment plan and agreement; establishing the effect of breaching an installment plan agreement; specifying the contents of the notice of an offer of an installment payment plan; specifying certain terms of the installment payment agreement; providing for a special effective date; and generally relating to installment payments of certain arrearages and liens in Baltimore City.
body
By adding
Article 28 - Taxes
Section(s) 4-5
Baltimore City Code
(Edition 2000)
Section 1. Be it ordained by the Mayor and City Council of Baltimore, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 4. Collections
§ 4-5. Installment plans.
(a) In general.
(1) The Finance Director shall offer an installment payment agreement to any person who:
(i) is in arrears for taxes, fees, or other charges owed to the City; or
(ii) has had a lien attached to the person’s property by the City as the result of arrearages for taxes, fees, or other charges owed to the City.
(2) The Director of Finance shall refer any property owner who has missed a property tax payment to the City Tax Sale Ombudsman established by § 8-6 {“City Tax Sale Ombudsman”} of this article for further payment arrangements to avoid tax sale.
(3) Execution of an installment payment agreement acceptable to the Finance Director will enable the person to:
(i) avoid tax sale and foreclosure;
(ii) avoid accrual of any applicable penalties, provided that the person remains in compliance with the agreement.
(b) Notice.
Each offer of an installment payment agreement must:
(1) inform the person of the availability of an agreement;
(2) state the minimum terms of the agreement that would be acceptable to the Director;
(3) explain any alternate terms that may be available;
(4) state the date by which the person must contact the Department of Finance and execute an agreement in order to avoid tax sale or foreclosure, if applicable;
(5) indicate the name and telephone number of a Department of Finance representative that the person may call to discuss an agreement; and
(6) state what action the Department of Finance will take if an installment payment agreement is not executed and returned by its due date.
(c) Terms of agreement.
An installment payment agreement shall set forth:
(1) the total amount and dates of the delinquent charges covered by the agreement;
(2) the time period over which the total amount shall be paid; and
(3) the number, due date, and amount of each periodic payment due under the agreement.
(d) Notice of installment payments due.
The Finance Department shall mail to the any person who is subject to an installment payment agreement 30 days’ notice of each installment payment due under the agreement.
(e) Effect of breach.
If payment is missed and the payment agreement declared to be breached, the suspended penalties shall be reinstated and all subsequent penalties shall continue to accrue.
Section 2. And be it further ordained, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
Section 3. And be it further ordained, That this Ordinance takes effect on January 1, 2022.