598

LAWS OF MARYLAND

Ch. 8

RENEWED AS ANY OTHER JUDGMENT.

(C) SAME -- APPOINTMENT OF RECEIVER OR TRUSTEE.

IF A COLLECTOR FAILS TO COLLECT A TAX AND A RECEIVER OR
TRUSTEE IS APPOINTED WITHIN THE PERIOD SPECIFIED IN SUBSECTION
(A) OF THIS SECTION TO COMPLETE THE TAX COLLECTION, THE
COLLECTION PERIOD IS 2 YEARS FROM THE DATE OF THE APPOINTMENT OF
THE TRUSTEE OR RECEIVER.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 212.

In subsection (a) of this section, the reference to
"any tax imposed under this article" is substituted
for the present reference to "[a]ll State, county or
city taxes of every kind", for clarity.

Also in subsection (a) of this section, the reference
that the tax "may be collected only" during the
limitation period is substituted for the present
reference to "shall be collected" during the
limitation period "or else shall be utterly barred;
and no such taxes shall be collected after said
period", for clarity and brevity.

In subsection (b) of this section, the reference that
"the tax may be collected by an action that is filed
in court" is substituted for the present references to
"any action at law or suit in equity for collection of
such taxes or for sale of property to pay the same or
for the enforcement of any lien therefor" and "such
tax may be collected by an action at law or suit in
equity", for clarity and brevity.

Also in subsection (b) of this section, the reference
to "on or before 7 years from the date that the tax is
imposed" is substituted for the present references to
"within the period hereinabove prescribed" and "if
commenced within 7 years after the assessment of the
tax", for clarity.

Also in subsection (b) of this section, the reference
that the court action "be prosecuted as if this
section had never been passed" is omitted as
superfluous.

Defined term: "Collector" § 1-101

14-1102. LIMITATION -- ASSESSMENT OF TAX.

NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE    THAT

DIRECTS TAXES TO BE IMPOSED OR COLLECTED WITHIN ANY SPECIAL  TIME,

A TAX UNDER THIS ARTICLE SHALL BE IMPOSED AND COLLECTED  ON OR

BEFORE 7 YEARS FROM THE DATE THAT THE TAX OUGHT TO HAVE    BEEN