§ 14-804

Maryland § 14-804

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 14

Text

(a) (1) Except as provided in paragraph (2) of this subsection, all unpaid taxes on real property shall be, until paid, liens on the real property in respect to which they are imposed from the date they became or become payable.

(2) A lien on real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the real property.

(b) (1) All unpaid tax on personal property is a lien on the personal property and on the real property of the owner of the personal property in the same manner in which taxes on real property are now liens on the real property with respect to which they are imposed in all subdivisions of the State; provided that the lien will attach to the real property only after the notice has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the land lies, or is recorded and indexed on the tax rolls of the subdivision. Any subdivision, in lieu of recording in the appropriate court, may use a lien reporting system, and any subdivision so doing shall provide, on request, a lien report or memorandum with respect to any particular person.

(2) A lien on personal property or real property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.

(c) (1) The county property tax deferred under § 10–201 of this article is a lien on the property for which the deferral was granted.

(2) A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.

(d) (1) The unpaid balance of a deferral granted under § 10–202 of this article is a lien on the property for which the deferral was granted.

(2) A lien on property under paragraph (1) of this subsection terminates 20 years after the date that the lien attaches to the property.