1. (a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.

2. (b) The following persons shall be made parties to the proceeding:

   1. (1) each person who has a lien on the property that is sought to be subjected to the proceedings; and
   2. (2) each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.

3. (c) The court, acting without a jury, shall:

   1. (1) adjudicate all matters involved in the proceedings; and
   2. (2) determine the merits of all claims or liens.

4. (d) If the claim or interest of the State is established, the court may order:

   1. (1) a sale of the property or rights to property; and
   2. (2) a distribution of any proceeds of sale in accordance with the interests of the parties and the State.

Added as Tax-General § 13-811 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-810 by Acts 1988, c. 569, § 2, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 128A, 322.