City of Baltimore
Baltimore City Code

§ 4-1. Director to collect.

(a) Personal property taxes.

The Director of Finance is directed to collect taxes on personalty within 1 year from the date of the levy thereof, and at the expiration of the said period of 1 year, payment of all personal taxes then remaining unpaid shall be enforced by process of law.

(b) Real property taxes.

Taxes levied on real estate he is directed to collect as now provided by law.