Maryland § 20-307
Full text of Maryland Maryland Code § 20-307, with citation guidance and answers to common questions.
§ 20-307.
(a) To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State.
(b) The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.
Frequently Asked Questions About Maryland § 20-307
What does Maryland Code § 20-307 cover?
Section 20-307 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-307?
A common citation format is "Maryland Code § 20-307" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.