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§ 13-807. Filing, indexing, and recording tax lien

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part II. Liens (Refs & Annos)
MD Code, Tax - General, § 13-807
§ 13-807. Filing, indexing, and recording tax lien
Currentness
Filing a notice of tax lien
(a) A tax collector may file a notice of tax lien with the clerk of the circuit court for the county where the property that is subject to the lien is located.
Recording and indexing tax lien
(b)(1) On receipt of a notice of tax lien, the clerk of a circuit court promptly shall:
(i) record and index the lien; and
(ii) enter the lien in the judgment docket of the court.
(2) The docket entry shall include:
(i) the name of the person whose property is subject to the tax lien; and
(ii) the amount and date of the tax lien.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 56, § 154; Art. 81, §§ 128A, 313A, 322, 342, 393, 409A, 453.
MD Code, Tax - General, § 13-807, MD TAX GENERAL § 13-807
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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