(a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien. (b) The following persons shall be made parties to the proceeding: (1) each person who has a lien on the property that is sought to be subjected to the proceedings; and (2) each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings. (c) The court, acting without a jury, shall: (1) adjudicate all matters involved in the proceedings; and (2) determine the merits of all claims or liens. (d) If the claim or interest of the State is established, the court may order: (1) a sale of the property or rights to property; and (2) a distribution of any proceeds of sale in accordance with the interests of the parties and the State.
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