HOUSE BILL 796

File Code: Taxes - Miscellaneous

Sponsored By:

Delegate Elmore

Entitled:

Statute of Limitations - Tax Liens

Synopsis:

Providing that a specified tax lien is subject to the 12-year limitations period applicable to judgments generally and may be renewed in the same manner as other judgments; and providing for the application of the Act.

History by Legislative Date

House Action

2/6

First Reading Ways and Means

2/25

Hearing 3/10 at 1:00 p.m.

Senate Action

No Action

Bill indexed under the following Subjects:

JUDGMENTS

LIENS -see also- MECHANICS' LIENS

REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.

STATUTES OF LIMITATION

Bill affects the following Statutes:

Courts and Judicial Proceedings

( 5-102 )

Tax - General

( 13-808 , 13-1103 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered