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§ 13-810. Enforcement by judicial proceeding

MD Tax-Gen Code § 13-810 (2019) (N/A)
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(a)    If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.

(b)    The following persons shall be made parties to the proceeding:

(1)    each person who has a lien on the property that is sought to be subjected to the proceedings; and

(2)    each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.

(c)    The court, acting without a jury, shall:

(1)    adjudicate all matters involved in the proceedings; and

(2)    determine the merits of all claims or liens.

(d)    If the claim or interest of the State is established, the court may order:

(1)    a sale of the property or rights to property; and

(2)    a distribution of any proceeds of sale in accordance with the interests of the parties and the State.

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