There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 14-864 - Action to collect tax -- In general
MD Tax-Prop Code § 14-864 (2013) What's This?
§14-864.
On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.
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