State, Comptroller of Maryland v. Shipe

Appellant, the Comptroller of Maryland (“the State”), appeals from a judgment entered by the Circuit Court for Montgomery County, granting appellee’s, Kenneth R. Shipe’s, motion to release a tax judgment lien held by the State for unpaid income taxes regarding the 1997 and 1998 tax years. The State noted an appeal and presents a single question for our review:

Did the circuit court err in holding that a properly recorded tax lien in favor of the [S]tate with respect to an undisputed, unsatisfied tax obligation is subject to the statute of limitations applicable to “specialties” in § 5-102 of…