Legal Question in Real Estate Law in Maryland
State tax lien
How long are Maryland State Tax Liens good for regarding to title. I was told they do not affect title after 12 years. Another person told me 20 years. Which is correct?
Asked on 6/11/07, 4:26 pm
1 Answer from Attorneys
Robert Sher
Wagshal and Sher
Re: State tax lien
A lien for unpaid taxes, except for inheritance taxes, expires when the tax collector deems it unenforceable because suit was not brought within 7 years to collect it, or otherwise because the tax collector deems the tax to be uncollectible. For inheritance taxes, the lien arises on the date the estate proceeds are distributed and continues for 4 years. There are a couple of special circumstances where the rules are different.
Answered on 6/11/07, 4:53 pm