Legal Question in Tax Law in Maryland

I operated a business (incorporated) in Maryland from 1993 to 1997 when I sold the business, real estate where the business was located and dissolved the corporation. Last week I was notified that I owed unpaid personal property tax from 1995 and 1996 to the city and the county. I have never been notified prior to this and found out only because I sold a property to an individual in 2005 and he paid cash with no title search, when he tried recently to resell the property the title co. found a judgement lean against the property that I have not owned since 2005. When I called the tax offices the county had abated the taxes but the city said I still owed taxes and penalties. After 18 years I have no records to prove that I did pay the taxes. What is the statute of Limitations? Why would the county abate the taxes and not the city? Why are they holding a lien against a property that I do not even own? I do not reside in Maryland.


Asked on 5/13/13, 9:16 am

1 Answer from Attorneys

Cedulie Laumann Arden Law Firm, LLC

A recorded lien will attach to property you own(ed) at the time of the lien, so if say a lien was created in 1997, it would attach to property the judgment debtor owned then or thereafter.

The law imposes a statute of limitations on filing most claims (generally 3 years but can be as long as 12 for certain contract debts) but once something is reduced to a judgment that judgment exists and can be renewed for consecutive 12 year terms.

While I hope the general legal information above helps, it does not create any attorney/client relationship nor does it offer specific legal advice.

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Answered on 5/14/13, 6:58 am


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