{"data":{"id":"us-md/md.-code-local-government-20-307","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–307","heading":"","body":"(a) To the extent recorded with the clerk of the circuit court, all unpaid\ncounty taxes collected under this subtitle are a lien on the personal and real property\nof the owner of the personal property in the same manner in which a property tax is\na lien on the real property with respect to which the tax is imposed in all subdivisions\nof the State.\n(b) The lien will attach to the real property only after notice of the lien has\nbeen recorded and indexed among the judgment records in the office of the clerk of\nthe circuit court in the county where the real property is located.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-307","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"fd382026323d451c4a777efafad43764fd1d23dcac3be838f76cb4c00722bef0","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-306","next":"us-md/md.-code-local-government-20-308"},"notice":"GroundRules: Original legal text. Not legal advice."}