Montgomery County sentinel., 1943-07-29
PUBLIC GENERAL LAWS,


257B. ~ II any taxpayer shall fail
to pay any tax or any instailmcnt OF
any tax due under this subtitle, ON or
before the date fixed for its payment,
the full amount of all such tax due the
State together with any interest, pen
atty, additional amount, or addition to
said tax. including in each case a de-
Iinquent fee Of Five Dollars t$5.OO).
shall be a lien In favor of the State
upon all property and all rights to
property, real or personal, belonging to
such person.
(2) Unless another date is specified by
law, the lien arising at the date Of nom
payment as In this section specified and
provided for, shall continue until the
liability for the amount thereof is satis-
ned or until the Comptroller. In his dis
cretiOn shall release the lien because of
lapse of time, or because such lien Is
unc0llectible.
(Sl Notice Of such lien may be fled
by the Comptroller with the Clerk of
the Circuit Court of the County in
which said property Is located, or il
located in Baltimore City, with the
Clerk of the Superior Court Of Balti-
more City. Each Clerk of Court shall
accurately and promptly record and in
dex all such notices Of liens filed with
him by the Comptroller. From the
time such lien Is fled with the Clerk
OF Court Of the jurisdiction in which
the property covered by the lien Is To-
Gated, such lien shill be superior to
Pledge. purchaser or judgment credi-
tor. The lien OF any mortgagee,
Pledge, purchaser or Judgment creditor
which became perfected as against
third persons. prior. to the fling of
notice Of the States lien with the
Clerk, shall be preferred to the lien of
the State, provided that such mort
gagee, pledgee. purchaser or Judgment
creditor took and perfected his lien
without actual notice or knowledge of
the existence Of the lien of the State
az In any case where notice OF
Hen has been filed by the Comptroller
as herein provided, and the full amount
OF the lien Is not paid the State within
thirty t30) days after fling, the Attor-
ney General, at the request of the
Comptroller, shall file a civil proceeding
in the Court wherein the notice of lien
has been filed to enforce the lien of the
State for tax, interest, penalty, delin-
Quent fee and costs upon any property
and rights to property, real or personal,
owned by the delinquent taxpayer, or
In which he has any right, title or in
terest. All persons having liens upon,
or claiming any interest in the prop
erty or rights to property sought to be
subjected, as aforesaid, shall be made
parties to such proceedings and brought
Into Court. The Court. without jury,
the proceedings, and determine the
merits of all claims or liens, and in
all cases where the claim or interest of
the State Is established, may decree a
sale of the property or rights to prop
erty, and distribution of any money
or proceeds of sale, according to the
interests Of the parties and the State.
90 The lien of the State for income
tax due and unpaid and for interest,
penalty, delinquent fee and cost, as by
law provided, shall extend to and cover
an salary, wages, hire, remuneration
and compensation for personal services
Of every kind. due and owing at the
time such lien accrues, and which shall
become due thereafter, as long as said
lien is not fully satisfied and dis
charged. The Comptroller shall prompt
ly give notice of such lien, and the
amount thereof, to any employer of any
delinquent taxpayer by registered mail
with return receipt provided for No
employer, after receiving notice of lien,
as herein provided for, or after deliv-
cry OF such registered notice of lien has
been refused by such employer, having
knowledge of its import or reason to
know its import, shall thereafter pay
to any individual named in such notice
any salary, wages, hire, remuneration
or compensation for personal services
due at the time such notice ia received
or receipt is refused, nor shall any en-
pioyer pay any salary, wages. hire, re-
munerati0n or compensation for per-
sOnal services thereafter earned by or
payable to such delinquent taxpayer so
named In the notice in excess of
the Comptroller shall notify such EN-
ployer that the lien has been satisfied
or released. All salary, wages. hire,
remuneration or compensation for per-
sonal service due and unpaid to any de-
unquent taxpayer named in any notice
n nc a uaf NJ
due at the time such notice Is received
or refused, and all such salary wages,
hire and remuneration or compensation
Tor personal services earned by or pay
able to such delinquent taxpayer there
after, until the lien Is fully satisfied or
released, shall be promptly paid to the
Comptroller by the employer. The
Comptroller shall notify the employer
as soon as the lien has been satisfied
or released Every employer shall be
personally liable to the State for any
sums which he shall pay to any en-
ployee named in any notice Of lien re-
ceived or refused by said employer.
except as herein provided Any en-
ployer violating any of the provisions
Of this section shall be guilty Of mis-
shall be fined not more than Five Hun
dred Dollars ($500O0). or imprisoned
for not more than six (6) months, or
be both fined and imprisoned.
sec. 3. And be IL further enacted,
That Section IL of Article SO of the
Annotated Code Of Maryland 1899 Edi-
tion), title "Sales and Notices. sub
title Exemption from Execution, be
and the same is hereby repealed and
re-enacted, with amendments, so as to
read as follows:
II. The four preceding sections relat-
Ing to exemptions shall not impair the
lien OF any vendor for the purchase
money Of land, nor of any mortgage,
nor OF any mechanic or other person,
for any debt contracted for or in aid OF
the erection Of any building, nor shall
they apply to any levy or lien on prop
erty, real or personal, for non payment
Of taxes.
Sec. 0. And be 1t further enacted,
That II any clause, sentence, paragraph,
or section of this subtitle shall. for
any reason, be adjudged by any court
Of competent Jurisdiction to be uncon-
dihonal and invalid, such judgment
shall not affect. impair or invalldate
the remainder thereof, but shall be
confined In its operation to the clause,
sentence. paragraph, or section thereof
so found unconstitutional and invalid.
Sec. 10. And be 1t further enacted.
That this Act is hereby declared to be
an emergency law and necessary for the
Immediate preservation of the public
health and safety, and having been
passed by yea and nay vote. sup
ported by three fifths OF all the mem
bers elected to each OF the two Houses
on the General Assembly, the same shall
take effect from the date of its passage.
Approved: May O. 1913.