40                                     LAWS OF MARYLAND                             [CH. 3

leases thereof shall be recorded. Unless and until a release of a
validly recorded claim has been recorded, or the claim has finally
been determined in favor of the personal representative, such claim
shall constitute a lien against all real and leasehold property owned
by the decedent in the County at his death for a period of twelve
years from date of death, except that if the personal representative
is empowered by the will to sell the property such claim shall con-
stitute a lien against the net proceeds from the sale.

5-504. Procedure for fixing inheritance tax.

(a)    Application. A foreign personal representative adminis-
tering an estate which has property located in Maryland and subject
to Maryland inheritance taxes shall file with the Register of any
County in which the decedent owned property a copy of his ap-
pointment as personal representative and of the decedent's will,
if any, authenticated pursuant to 28 U.S.C.A. Section 1738, together
with a verified application which shall describe all the property
owned by the estate in Maryland and known to the foreign personal
representative, and shall set forth the market value thereof and
the basis upon which that value has been determined. The Register
shall thereafter proceed to fix the amount of the inheritance tax
due and may require such other evidence of value, or make such
independent investigation, as he deems appropriate. The Register's
determination shall be final, subject to appeal to the Maryland
Tax Court.

(b)    Register's receipt. Upon payment of any such tax, the
Register shall issue to the foreign personal representative a receipt
therefor.

(c)    No other action necessary. It shall not be necessary for the
foreign personal representative to institute any other proceedings
before the Register with respect to the assets subject to the juris-
diction of Maryland.

(d)    Responsibility for payment of other death taxes. Nothing
contained herein shall in any way relieve the foreign personal rep-
resentative from the responsibility for paying all death taxes due
the State of Maryland.

5-505. Real and leasehold property—recording; lien for payment
of taxes.

Unless and until the foreign personal representative pays, or
secures to the satisfaction of the Register the payment of, the in-
heritance tax fixed as provided in Section 5-504, with interest and
penalties, if any, and files the receipt for such payment or evidence
of such security with the Register to be included among the per-
manent records of the Court, any such unpaid tax obligation shall
constitute a lien against the property as provided in Section 152 of
Article 81.

5-506. Right of Maryland heir or legatee.

In the event a foreign personal representative fails within a
reasonable time to transfer the title to real property located in
Maryland to the person or persons legally entitled thereto, the