(a) In this section:
(1) Excise tax:
a. Is any tax not directly imposed on property; and
b. Includes but is not limited to fuel-energy taxes, telephone taxes, room rental transient taxes, beverage container taxes, and transfer taxes.
(2) Taxpayer means any person or persons paying or liable to pay, remit, or collect any tax, or against whom any liability for taxes is claimed or asserted, or could be claimed or asserted, whether on the behalf of the taxpayer or of others.
(3) Person means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, corporation, or other entity.
(b) If a taxpayer fails to pay to the county any excise tax when due and payable, that tax and any interest, penalties, fees, and costs are a lien in favor of the county on all property, real or personal, and all rights to the property that belongs to the taxpayer.
(c) A lien under this section:
(1) Arises from and after the date that notice is given that the tax is due and payable;
(2) Continues until the liability is satisfied and the lien is released by the county;
(3) Attaches to real property only after notice is filed by the county with the circuit court where the real property is located;
(4) Has the full force and effect of a lien of judgment.
(d) The clerk of the circuit court under subsection (c)(3) of this section must record and index all notices of lien and file the lien in the judgment records.
(e) To enforce the lien and judgment on the property of the taxpayer for the tax, interest, penalties, fees, and costs, the county may:
(1) File a civil action by way of attachment, execution, or otherwise in any of the courts; and/or
(2) Sell the real property at tax sale in the same manner as real property is sold for nonpayment of taxes. (1986 L.M.C., ch. 36, § 1; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—The above section is cited in Montgomery County v. Waters Landing Limited Partnership, 99 Md.App. 1, 635 A.2d 48 (1994). The Court held that the impact tax was valid.
Section 52-21 (formerly § 52-18D, 2016 L.M.C., ch. 7, § 1) was derived from 1984 L.M.C., ch. 13, § 1, as amended by 1984 L.M.C., ch. 24, § 50, and 1984 L.M.C., ch. 27, § 33. It granted a tax exemption for certain land owned by Great Hope Homes Limited for the tax year commencing July 1, 1983, and terminating June 30, 1984. Subsequently, 1986 L.M.C., ch. 36, § 1, added a new § 52-18D.