§ 16 — Department of Finance: Taxes as personal debt and lien
Baltimore City Code (current through Ord. 26-129 (July 17, 2026); publication of Oct. 18, 2026) · Baltimore City Charter, Article VII, § 16
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§ 16. Department of Finance: Taxes as personal debt and lien.
All taxes and charges in the nature of taxes shall be the personal debt of the person against whom they are charged and recoverable as such, and shall also become a lien against the property assessed in the manner and to the extent provided by law.
