530                                               LAWS OF MARYLAND                                     Ch. 8

APPROPRIATE COURT, MAY USE A LIEN REPORTING SYSTEM, AND ANY
SUBDIVISION SO DOING SHALL PROVIDE, ON REQUEST, A LIEN REPORT OR
MEMORANDUM WITH RESPECT TO ANY PARTICULAR PERSON.

(C)  LIEN WHEN TAX DEFERRED UNDER § 10-201.

THE COUNTY PROPERTY TAX DEFERRED UNDER § 10-201 OF THIS
ARTICLE IS A LIEN ON THE PROPERTY FOR WHICH THE DEFERRAL WAS
GRANTED.

(D)  LIEN WHEN TAX DEFERRED UNDER § 10-202.

THE UNPAID BALANCE OF A DEFERRAL GRANTED UNDER § 10-202 OF
THIS ARTICLE IS A LIEN ON THE PROPERTY FOR WHICH THE DEFERRAL WAS
GRANTED.

REVISOR'S NOTE: Subsections (a) and (b) of this section
formerly appeared as Art. 81, § 70.

Subsection (c) of this section is new language derived
without substantive change from the last clause of
former Art. 81, § 48A(c).

Subsection (d) of this section is new language derived
without substantive change from former Art. 81, §
12G-10(f)(4).

In subsections (a) and (b) of this section, the
references to the tax as being "imposed" are
substituted for the former reference to the tax as
being "levied", for clarity. As to this substitution,
see the General Revisor's Note to this article.

In subsection (a) of this section, the defined term
"real property" is substituted for the former
references to "real estate", for clarity.

Also in subsection (a) of this section, the former
reference to the "January 1, 1944" effective date is
deleted as obsolete.

In subsection (b) of this section, the former
reference to the "July 1, 1972" effective date is
deleted as obsolete.

The only other changes are in style.

As to special provisions relating to leaseholds - and
government owned property, see § 10-403 of this
article.

Defined terms: "Person" § 1-101

"Real property" § 1-101 "Tax" § 14-801

"Tax roll" § 1-101