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result in a substantial loss in revenues to local governments at a time when localities
are pressing to increase education funding and reduce class size in elementary and
secondary schools.
In my 1998 veto message, I encouraged the Maryland Association of Counties,
Maryland Municipal League and other representatives of local governments to work
with the financial community to develop a narrowly tailored approach to the
treatment of personal property tax liens in preparation for the 1999 Session.
Unfortunately, a compromise was not reached and the Legislature chose instead to
pass the identical bill I vetoed last year. My objections to this legislation stand. Once
again, I urge local governments and the financial community to develop an
alternative that will address the concerns of lenders over the security of loans while
protecting the basic ability of local governments to collect delinquent property taxes.
For the above reason, I have vetoed House Bill 193.
Sincerely,
Parris N. Glendening
Governor
House Bill 193
AN ACT concerning
Personal Property Tax - Lien for Unpaid Taxes
FOR the purpose of clarifying that the lien on real property for unpaid tax oh personal
property is subordinate to all other liens perfected against the real property
prior to the attachment of the lien; and providing for the application of this Act.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 14-804(b)
Annotated Code of Maryland
(1994 Replacement Volume and 1998 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
14-804.
(b) All unpaid tax on personal property is a Hen on the personal property and
on the real property of the owner of the personal property in the same manner in
which taxes on real property are now liens on the real property with respect to which
they are imposed in all subdivisions of the State[; provided], EXCEPT that the lien
will attach to the real property only after the notice has been recorded and indexed
among the judgment records in the office of the clerk of the circuit court in the county
where the land lies, or is recorded and indexed on the tax rolls of the subdivision, AND
THE LIEN WILL BE SUBORDINATE TO ALL OTHER LIENS OF EVERY KIND PERFECTED
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