Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 14. PROCEDURE |
SUBTITLE 8. COLLECTION |
PART IV. ACTIONS TO COLLECT TAX |
§ 14-867. Attachment authorized; attachment bond
Latest version.
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(a) Attachment authorized. --
(1) An action under § 14-866 of this subtitle may be commenced by a writ of attachment against any asset of the defendant.
(2) Except as otherwise provided in this article, the attachment shall be governed in all respects by the law and Maryland Rules applicable to attachments for liquidated damages against nonresidents.
(b) Attachment bond. -- The plaintiff in the action under subsection (a) of this section is not required to file an attachment bond.