City of Baltimore
Baltimore City Code

§ 17-4. Tax imposed — Other instruments.

(a) In general.

No attornment agreement, memorandum of lease, assignment of lease, or other instrument (referred to collectively herein as "other instrument") intended to publicize or giving or intended to give constructive notice of the existence of a lease which has not been recorded but which is taxable hereunder, whether or not such other instrument gives such constructive notice in point of law, shall be received for recording until the original lease shall have been exhibited to the clerk and the tax paid thereon, in addition to whatever tax may be payable on such other instrument.

(b) Scope.

Nothing in this section shall be taken to apply to any lease not taxable under § 17-1 of this subtitle.