WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(C) LIABILITY OF JUDICIAL OFFICER.

(1)  A JUDICIAL OFFICER WHO MAKES A SALE OF PROPERTY
SHALL DETERMINE FROM A TAX COLLECTOR WHETHER THE OWNER OF THE
PROPERTY OWES ANY TAX, INTEREST, OR PENALTIES.

(2)  THE JUDICIAL OFFICER IS PERSONALLY LIABLE AND THE
BOND OF THE OFFICER IS LIABLE FOR ANY TAX, INTEREST, OR PENALTIES
NOT PAID TO THE TAX COLLECTOR IN VIOLATION OF THIS SECTION.

REVISOR'S NOTE: This section is new language substituted
for former Art. 81, § 202, as it related to the taxes
under this article. The substituted language reflects
what the Tax - General Article Review Committee
believed to be consistent with Farmers and Merchants
Bank v. Schlossberg, 306 Md. 48, 507 A.2d 172 (1986),
in limiting the seemingly broad language of that
former section.

9-702. RESERVED.

9-703. RESERVED.

PART II. ACTIONS TO COLLECT TAX.

9-704. IN GENERAL.

WITHIN THE PERIOD ALLOWED IN § 9-723 OF THIS SUBTITLE, AN
ACTION TO COLLECT TAX IMPOSED UNDER THIS ARTICLE MAY BE BROUGHT
IN A COURT OF COMPETENT JURISDICTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
212(c), as it related to taxes under this article.

The reference to "a tax imposed under this article" is
added for clarity.

The reference to an action "in a court of competent
jurisdiction" is substituted for the former reference
to the tax being collected "by an action at law or
suit in equity", for clarity.

For similar provisions, see TP § 14-864 and TG §
13-815(a).

As to consolidated actions when a person owes State
and local taxes, see TG § 13-815(b).

Defined terms: "Person" § 1-101
"Tax collector" § 1-101

9-705. INITIATION OF ACTION; COMPROMISE OF CLAIM.

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