{"data":{"id":"us-md/md.-code-tax-general-13-810","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–810","heading":"","body":"(a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.\n(b) The following persons shall be made parties to the proceeding:\n(1) each person who has a lien on the property that is sought to be subjected to the proceedings; and\n(2) each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.\n(c) The court, acting without a jury, shall:\n(1) adjudicate all matters involved in the proceedings; and\n(2) determine the merits of all claims or liens.\n(d) If the claim or interest of the State is established, the court may order:\n(1) a sale of the property or rights to property; and\n(2) a distribution of any proceeds of sale in accordance with the interests of the parties and the State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-810","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6611d83cb68eb6ab20184140b2bc442cdfd7263bcd8d24f2b5f24608420ac14a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-809","next":"us-md/md.-code-tax-general-13-811"},"notice":"GroundRules: Original legal text. Not legal advice."}