WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2) EACH PERSON WHO CLAIMS A RIGHT TO OR AN INTEREST
IN THE PROPERTY THAT IS SOUGHT TO BE SUBJECTED TO THE
PROCEEDINGS.

(C)  ACTION OF COURT.

THE COURT, ACTING WITHOUT A JURY, SHALL:

(1)  ADJUDICATE ALL MATTERS INVOLVED IN THE
PROCEEDINGS; AND

(2)  DETERMINE THE MERITS OF ALL CLAIMS OR LIENS.

(D)  SALE AND DISTRIBUTION.

IF THE CLAIM OR INTEREST OF THE STATE IS ESTABLISHED, THE
COURT MAY ORDER:

(1)  A SALE OF THE PROPERTY OR RIGHTS TO PROPERTY; AND

(2)  A DISTRIBUTION OF ANY PROCEEDS OF SALE IN
ACCORDANCE WITH THE INTERESTS OF THE PARTIES AND THE STATE.

(E)  APPLICABILITY.
THIS SECTION APPLIES TO:

(1)  THE FINANCIAL INSTITUTION FRANCHISE TAX; AND

(2)  THE INCOME TAX.

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 lien collection actions, and in part
is derived without substantive change from former Art.
81, § 128A(f)(l), as it applied to "§ 322 ... of the
subtitle 'Income Tax' of this article" to the
financial institutions franchise tax, and the second
and third sentences of § 322(4) and the first
sentence, except as it related to the property subject
to the lien.

In subsection (a) of this section, the authority to
"bring an action" is substituted for the former power
to "file a civil proceeding by way of attachment,
execution or otherwise ... or ... proceed by way of an
equitable proceeding", for clarity and brevity.

Also in subsection (a) of this section, the former
words "[i]n any case where a notice of lien has been
filed by the Comptroller and indexed, as herein
provided" are deleted as unnecessary in light of §
13-807 of this subtitle.

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