Maryland Code, LOCAL GOVERNMENT 20-108
Terms Used In Maryland Code, LOCAL GOVERNMENT 20-108
- County: means a county of the State or Baltimore City. See
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) (1) Except as provided in paragraph (2) of this subsection, if a tax under this title is not paid when due, the tax collector shall request the attorney for the county or municipality to bring an action against the person responsible to pay the tax.
(2) The tax collector does not need to take action under paragraph (1) of this subsection if a lien on real property sufficiently secures the tax or a judgment in the action would not be collectible.
(c) (1) If a request is made under subsection (b) of this section, the attorney for the county or municipality shall bring the action.
(2) In an action under this section, the plaintiff shall be:
(i) the county;
(ii) the municipality; or
(iii) the tax collector authorized by law to collect the tax.
(d) If the attorney for the county or municipality and the tax collector agree that the full amount of the claim is not collectible, the attorney may:
(1) compromise the claim;
(2) accept a lesser amount; and
(3) issue a release of the claim or a satisfaction of the judgment.