§ 20-307
110 words·~1 min read·
/md/local-government/20-307A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–307.
(a)To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State.
(b)The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.