Lanham, MD asked in Real Estate Law and Tax Law for Maryland

Q: Could this lien be for a house sale because I did not live in Md. In 2015. Grounds and authorities: section 13-805 -

13-809 tax general general article annotated code of Md.

Is this a property tax lien?

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2 Lawyer Answers
Cedulie Renee Laumann
Cedulie Renee Laumann
  • Crownsville, MD
  • Licensed in Maryland

A: While an attorney cannot analyze a purported lien without looking at it, property tax liens for failing to pay annual property taxes usually fall under the tax PROPERTY article, title 14 (not the tax GENERAL article).

The code section you cited in the general tax article usually applies to other kinds of tax liens. The Comptroller should be able to tell you what the underlying tax deficiency might be (income tax, inheritance tax, etc.)

While not legal advice I hope that this helps a bit.

Bruce Alexander Minnick agrees with this answer

Mark Oakley
Mark Oakley
  • Rockville, MD
  • Licensed in Maryland

A: It can be any type of tax you owe to the state of Maryland--income, property, estate, etc. The full text of the statute is as follows:

MD Code, Tax - General, § 13-805. Unpaid tax constituting lien in favor of State.

In general

(a) Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:

(1) the person required to pay the tax; or

(2) the fiduciary estate on which the tax is imposed.

Inheritance tax

(b) Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:

(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and

(2) any other property on which inheritance tax is due.

Maryland estate tax

(c) Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.

Maryland generation-skipping transfer tax

(d) Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.

Bruce Alexander Minnick agrees with this answer

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