2010 Maryland Code
TAX - PROPERTY
TITLE 14 - PROCEDURE
Subtitle 8 - Collection
Section 14-805 - Priority of liens.
§ 14-805. Priority of liens.
(a) Real property.- From the date property tax on real property is due, liability for the tax and a 1st lien attaches to the real property in the amount of the property tax due on the real property.
(b) Personal property.- From the date property tax on personal property is due, liability for the tax and a 1st lien attaches to the personal property in the amount of the property tax due on the personal property.
[1985, ch. 8, § 2; 1988, ch. 622.]
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