# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-807

(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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)