WILLIAM DONALD SCHAEFER, Governor

Ch. 2

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, FROM
THE DATE ON WHICH A TAX LIEN IS FILED AND INDEXED UNDER § 13-807
OF THIS SUBTITLE, THE TAX LIEN IS SUPERIOR TO ANY LIEN OF A
MORTGAGEE, PLEDGEE, BUYER, OR JUDGMENT CREDITOR THAT IS:

(1)  A SUBSEQUENT LIEN;

(2)  UNPERFECTED AGAINST A 3RD PARTY BEFORE THE DATE
ON WHICH THE TAX LIEN IS FILED AND INDEXED; OR

(3)  PERFECTED BY A LIEN HOLDER WHO HAD ACTUAL NOTICE
OR KNOWLEDGE OF THE EXISTENCE OF THE TAX LIEN BEFORE THE DATE ON
WHICH THE TAX LIEN IS FILED.

(B) INHERITANCE TAX LIEN ON DISQUALIFIED PROPERTY.

IF AN INHERITANCE TAX LIEN IS ATTRIBUTABLE TO THE
DISQUALIFICATION OF PROPERTY THAT WAS QUALIFIED FOR SPECIAL USE
VALUATION, THE LIEN HAS THE SAME PRIORITY AS A LIEN OF PROPERTY
TAX ON REAL PROPERTY WOULD HAVE IF IT BECAME DUE ON THE DATE ON
WHICH THE ELECTION WAS FILED UNDER § 7-212 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language that in part
repeats the provisions of former Art. 81, § 128(h)(1),
as it related to property liens, and in part is
derived without substantive change from former Art.
81, § 128A(f)(l), as it applied to "§ ... 322 ... in
this subtitle 'Income Tax' of this article" to the
financial institution franchise tax, the fifth
sentence of § 154(c), as it related to' the priority of
a lien, the third and fourth sentences of § 322(3),
and the third sentence of § 453, as it related to
priority of liens.

Subsection (a) of this section is revised to apply to
any tax lien, except the special inheritance tax lien
under subsection (b), and to state the conditions
under which a tax lien is superior to other liens.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that it may
wish to adopt more detailed provisions for the effect
of filing a lien, patterned after § 6323 of the
Internal Revenue Code.

As to the transfer of former Art. 81, § 128(a) through
(h-1) to the Session Laws, see the General Revisor's
Note to Title 8, Subtitle 2 of this article.

Defined terms: "Inheritance tax" § 1-101
"Property" § 1-101

13-810. EFFECT ON PERSONAL PROPERTY.

(A) IN GENERAL.

- 561 -