Md. Code, Tax-Prop. § 14-864
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.
Md. Code, TP § 14-864