1400                                        LAWS OF MARYLAND                       [Ch. 330

Article 81 — Revenue and Taxes

Section 322(4)

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 322(4) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes
322.

(4) In any case where a notice of lien has been
filed by the Comptroller and indexed, as herein provided,
and the full amount of the lien and judgment is not paid
the State within fifteen (15) days after filing, the
Attorney General, at the request of the Comptroller, OR
ANY QUALIFIED ATTORNEY WHO IS A REGULAR SALARIED EMPLOYEE
OF THE COMPTROLLER'S OFFICE shall file a civil proceeding
by way of attachment, execution or otherwise in any of
the courts of this State or may proceed by way of an
equitable proceedings to enforce the lien and judgment
thereon of the State for tax, interest, penalty,
delinquent fee and costs upon any property and rights to
property, real or personal, owned by the delinquent
taxpayer, or in which he has any right, title or interest
including any property, real or personal, or the income
therefrom held for the benefit of said delinquent
taxpayer by any custodian, fiduciary, receiver or
trustee, under any deed of trust or trust instrument
including a spendthrift trust whether created by will,
deed of trust or otherwise. All persons having liens
upon, or claiming any interest in the property or rights
to property sought to be subjected, as aforesaid, shall
be made parties to such proceedings and brought into
court. The court, without a jury, shall adjudicate all
matters involved in the proceedings, and determine the
merits of all claims or liens, and in all cases where the
claim or interest of the State is established, may decree
a sale of the property or rights to property, and a
distribution of any money or proceeds of sale, according
to the interests of the parties and the State.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved April 30, 1974.