<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-807" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>On receipt of a notice of tax lien, the clerk of a circuit court promptly shall:</text>
      <level label="i">
        <text>record and index the lien; and</text>
      </level>
      <level label="ii">
        <text>enter the lien in the judgment docket of the court.</text>
      </level>
    </level>
    <level label="2">
      <text>The docket entry shall include:</text>
      <level label="i">
        <text>the name of the person whose property is subject to the tax lien; and</text>
      </level>
      <level label="ii">
        <text>the amount and date of the tax lien.</text>
      </level>
    </level>
  </level>
</section>
