Ch. 2                                    LAWS OF MARYLAND

(A)  REQUEST FOR ACTION.

IF A TAX UNDER THIS ARTICLE IS NOT PAID WHEN DUE, THE TAX
COLLECTOR SHALL ASK THE ATTORNEY OR SOLICITOR FOR THE COUNTY OR
MUNICIPAL CORPORATION TO BRING AN ACTION AGAINST THE PERSON
RESPONSIBLE TO PAY THE TAX, UNLESS A LIEN ON REAL PROPERTY
SUFFICIENTLY SECURES THE TAX OR A JUDGMENT IN THE ACTION WOULD
NOT BE COLLECTIBLE.

(B)  INITIATION OF ACTION.

(1)  IF A REQUEST IS MADE UNDER SUBSECTION (A) OF THIS
SECTION, THE ATTORNEY OR SOLICITOR FOR THE COUNTY OR MUNICIPAL
CORPORATION SHALL BRING THE ACTION.

(2)  IN AN ACTION UNDER THIS SECTION, THE PLAINTIFF
SHALL BE:

COMMISSIONERS;

(I)  THE COUNTY OR THE BOARD OF COUNTY

(II)  THE MUNICIPAL CORPORATION; OR

(III)  THE TAX COLLECTOR AUTHORIZED BY LAW TO
COLLECT THE TAX.

(C) COMPROMISE OF CLAIM.

IF THE ATTORNEY OR SOLICITOR FOR THE COUNTY OR MUNICIPAL
CORPORATION AND THE TAX COLLECTOR AGREE THAT THE FULL AMOUNT OF
THE CLAIM IS NOT COLLECTIBLE, THE ATTORNEY OR SOLICITOR MAY:

(1)  COMPROMISE THE CLAIM;

(2)  ACCEPT A LESSER AMOUNT; AND

(3)  ISSUE A RELEASE OF THE CLAIM OR A SATISFACTION OF
THE JUDGMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§ 207
and 210.

In subsection (a) of this section, the phrase "against
the person responsible to pay the tax" is added for
clarity.

Subsection (b)(2) of this section is revised to
identify specifically the "plaintiff" in an action
under this section. Therefore, the former reference
to a suit "for collection of ... taxes ... in the name
of" the appropriate officer is omitted as unnecessary.

In the introductory language of subsection (c) of this
section, the former reference to "[w]henever such suit

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