Maryland Code, Tax-Property § 14-1101

In general

(a) Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due.

Actions and enforcement

(b) For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that is filed in court on or before 7 years from the date that the tax is due. Any judgment entered may be enforced or renewed as any other judgment.

Receivers or trustees

(c) If a collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the collection period is 2 years from the date of the appointment of the trustee or receiver or 7 years from the date the tax is due, whichever is later.

Application of section

(d) The 7-year limitation specified by subsection (a) of this section applies to any tax under this article that is imposed on or after July 1, 1982. For a tax imposed before July 1, 1982, the period of limitations is 4 years.