Maryland Code, TAX – GENERAL 13-807
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Terms Used In Maryland Code, TAX - GENERAL 13-807
- County: means a county of the State or Baltimore City. See
- Docket: A log containing brief entries of court proceedings.
- 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
(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.
(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.