- A. The Ombudsman may charge less interest under Tax-Property Article, §14-889, Annotated Code of Maryland, to enrollees who repay the Department using automatic electronic payments.
- B. The total outstanding tax debt owed by an enrollee to the Department will be recorded in land records as a lien attached to the enrollee’s dwelling until it is repaid.
Authority: Tax-Property Article, §§2-201 and 14-885, Annotated Code of Maryland
Effective date: December 12, 2022 (49:25 Md. R. 1052)