§ 13-807

Maryland § 13-807

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 13

Text

(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.