Section 13-810 - Enforcement by judicial proceeding. - Maryland Statutes

§ 13-810. Enforcement by judicial proceeding.
 

(a)  Initiation of proceedings.- 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)  Parties to proceeding.- 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)  Action of court.- 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)  Sale and distribution.- 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. 
 

[An. Code 1957, art. 81, §§ 128A, 322; 1988, ch. 2, § 1; ch. 569, §§ 1, 3.]