§ 13–807
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-807 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–807LinkCopy Citation
(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.