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Code · Maryland · Tax - General

§ 13-807

99 words·~1 min read·/md/tax-general/13-807

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§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.
(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.
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