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HARRY HUGHES, Governor 2083
BY repealing and reenacting, with amendments,
Article - Courts and Judicial Proceedings
Section 11-401 (b)
Annotated Code of Maryland
(1974 Volume and 1979 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article - Real Property
3-401.
(a) Notices of liens [upon] ON real property for
[taxes] OBLIGATIONS payable to the' United States, and
certificates and notices affecting the liens shall be filed
in the office of the clerk of the circuit court of the
county, or of the Superior Court of Baltimore City, in which
the real property subject to [a federal tax lien] THE LIENS
is situated.
(b) Notices of liens [upon] ON tangible or intangible
personal property for [taxes] OBLIGATIONS payable to the
United States and certificates and notices affecting the
liens shall be filed as follows:
(1) If the person against whose interest the
[tax] lien applies is a corporation or a partnership whose
principal executive office is in the state, as these
entities are defined in the internal revenue laws of the
United States, in the office of the clerk of the circuit
court of the county, or of the Superior Court of Baltimore
City, where [such] THE principal executive office is
located;
(2) In all other cases in the office of the
clerk of the circuit court of the county, or of the Superior
Court of Baltimore City, where the [taxpayer] PERSON resides
at the time of filing of the notice of lien.
3-402.
Certification OF NOTICE OF LIENS, CERTIFICATES, OR
OTHER NOTICES AFFECTING FEDERAL LIENS by the Secretary of
the Treasury of the United States, [or] his delegate, OR BY
ANY OFFICIAL OR ENTITY OF THE UNITED STATES RESPONSIBLE FOR
FILING OR CERTIFYING OF NOTICE OF ANY OTHER LIEN, [of
notices of liens, certificates, or other notices affecting
tax liens] entitles them to be filed and no other
attestation, certification, or acknowledgement is necessary.
3-403.
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