{"data":{"id":"us-md/md.-code-local-government-20-101","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–101","heading":"","body":"(a) The proceeds of a sale of any property of a person liable for a tax shall\nbe applied in the following order:\n(1) to the claim of any purchaser, holder of a security interest, or\nmechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue\nCode, or to the claim of a judgment creditor whose lien attached before a claim for\nunpaid tax, interest, and penalties;\n(2) to any claim described in § 6323(b), (c), or (d) of the Internal\nRevenue Code; and\n(3) to a claim for any unpaid tax, interest, and penalties.\n(b) (1) A judicial officer who makes a sale of property shall determine\nfrom the tax collector whether the owner of the property owes any tax, interest, or\npenalties.\n(2) The judicial officer is personally liable and the bond of the officer\nis liable for any tax, interest, or penalties not paid to the tax collector in violation of\nthis section.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"71bcae3e3a17fe0a57baea67314b814f39d6540056be95e2a5400737a12fec89","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-19-1004","next":"us-md/md.-code-local-government-20-102"},"notice":"GroundRules: Original legal text. Not legal advice."}