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PARRIS N. GLENDENING, Governor
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Ch. 499
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CHAPTER 499
(House Bill 157)
AN ACT concerning
Personal Property Tax Real Property - Recordation - Lien for Unpaid
Personal Property Taxes
FOR the purpose of clarifying that the lien on real property for unpaid tax on personal
property is subordinate to all other liens perfected against the real property
prior to the attachment of the lien providing that certain requirements for
payment of certain personal property taxes before certain property may be
transferred on the assessment books or records do not apply to certain grants of
land made by a deed in lieu of foreclosure; providing that certain land is free and
clear of any lien or claim of lien for unpaid taxes on personal property under
certain circumstances; and providing for the application of this Act; and
generally relating to certain liens for unpaid personal property taxes.
BY repealing and reenacting, with amendments,
Article - Tax—Property Real Property
Section 14-804(b) 3-104(c)(1)
Annotated Code of Maryland
(1994 1996 Replacement Volume and 1999 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 lien 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
AGAINST THE REAL PROPERTY PRIOR TO THE ATTACHMENT OF THE LIEN. Any
subdivision, in lieu of recording in the appropriate court, may use a lien reporting
system, and any subdivision so doing shall provide, on request, a lien report or
memorandum with respect to any particular person.
Article - Real Property
3-104.
(c) (1) (I) The requirements for prepayment of personal property taxes in
subsection (b) OF THIS SECTION do not apply to grants of land made [by]:
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