Maryland Political Subdivisions - Miscellaneous Provisions Section 9-705

      (a)      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)      (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:

                  (i)      The county or the board of county commissioners;

                  (ii)      The municipal corporation; or

                  (iii)      The tax collector authorized by law to collect the tax.

      (c)      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.