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§ 13-810. Enforcement by judicial proceeding

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, § 13-810
§ 13-810. Enforcement by judicial proceeding
Currentness
Initiation of proceedings
(a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.
Parties to proceeding
(b) The following persons shall be made parties to the proceeding:
(1) each person who has a lien on the property that is sought to be subjected to the proceedings; and
(2) each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.
Action of court
(c) The court, acting without a jury, shall:
(1) adjudicate all matters involved in the proceedings; and
(2) determine the merits of all claims or liens.
Sale or distribution of property
(d) If the claim or interest of the State is established, the court may order:
(1) a sale of the property or rights to property; and
(2) a distribution of any proceeds of sale in accordance with the interests of the parties and the State.

Credits

Added as Tax-General § 13-811 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-810 by Acts 1988, c. 569, § 2, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 128A, 322.
MD Code, Tax - General, § 13-810, MD TAX GENERAL § 13-810
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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