Maryland National Bank v. The Mayor and City Council of Baltimore, in the Matter of Maryland Glass Corporation, Debtor

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that, under Maryland state law, the state acquired “an interest” under Section 546(b) on the date the taxes became due and payable, even though the interest was not a lien, but a quasi-lien
• characterizing a local government’s interest in collecting its property taxes as “long-standing” and “ever-present”
• attachment of the lien \is only the last--not the first--step required to perfect\ an interest in real property
• attachment of the lien “is only the last — not the first — step required to perfect” an interest in real property

Source: CourtListener parenthetical corpus (CC0).