2013 Regular Session



Tax Liens - Enforceability

Sponsored by:

Delegate Valentino-Smith


In the House - Hearing 3/08 at 1:00 p.m.

Synopsis:Prohibiting a tax lien from being enforceable against real property after 12 years if the property is sold in an arms-length, third-party transaction for a fair market price to a person not liable for the taxes; providing for the retroactive application of the Act; and establishing an exception to the retroactive application of the Act for pending actions to enforce a tax lien.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Valentino-Smith
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Liens -see also- Mechanics' Liens
Real Property
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes of Limitation
Statutes:Article - Tax - General

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October 24, 2017 1:04 P.M.