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Maryland · Through 2026-01-01

Md. Code, Local Government § 20–307

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  1. Article - Local Government

(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.

Collected 2026-09-14T19:59:58Z. Source file · JSON

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