HARRY HUGHES, Governor

529

"Municipal corporation" § 1-101
"Real property" § 1-101

(C) TAX.

"TAX" MEANS ANY TAX, OR CHARGE OF ANY KIND DUE TO THE STATE
OR ANY OF ITS POLITICAL SUBDIVISIONS, OR TO ANY OTHER TAXING
AGENCY, THAT BY LAW IS A LIEN AGAINST THE REAL PROPERTY ON WHICH
IT IS IMPOSED OR ASSESSED.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 71(b).

The reference that a tax is "imposed" is substituted
for the former reference to a tax being "levied", for
clarity. As to this substitution, see the General
Revisor's Note to this article.

The former phrase "regulation, resolution or
ordinance" is deleted as included in the defined term
"law".

The only other changes are in style.

Defined terms:
"Law" § 1-101
"Real property"

"Assess" § 1-101

"Other taxing agency"
§ 1-101

§ 14-801

14-802. RESERVED.

14-803.

RESERVED.

PART II. LIENS.

14-804. UNPAID TAXES ARE LIEN ON REAL PROPERTY; LIEN OF UNPAID
TAXES ON PERSONAL PROPERTY.

(A) REAL PROPERTY.

ALL UNPAID TAXES ON REAL PROPERTY SHALL BE, UNTIL PAID,
LIENS ON THE REAL PROPERTY IN RESPECT TO WHICH THEY ARE IMPOSED
FROM THE DATE THEY BECAME OR BECOME PAYABLE.

(B) PERSONAL PROPERTY.

ALL UNPAID TAX ON PERSONAL PROPERTY IS A LIEN ON THE
PERSONAL PROPERTY AND ON THE REAL PROPERTY OF THE OWNER OF THE
PERSONAL PROPERTY IN THE SAME MANNER IN WHICH TAXES ON REAL
PROPERTY ARE NOW LIENS ON THE REAL PROPERTY WITH RESPECT TO WHICH
THEY ARE IMPOSED IN ALL SUBDIVISIONS OF THE STATE; PROVIDED THAT
THE LIEN WILL ATTACH TO THE REAL PROPERTY ONLY AFTER THE NOTICE
HAS BEEN RECORDED AND INDEXED AMONG THE JUDGMENT RECORDS IN THE
OFFICE OF THE CLERK OF THE CIRCUIT COURT IN THE COUNTY WHERE THE
LAND LIES, OR IS RECORDED AND INDEXED ON THE TAX ROLLS OF THE
SUBDIVISION. ANY SUBDIVISION, IN LIEU OF RECORDING IN THE