Legislation
SECTION 3018
Uneconomical levies
Tax (TAX) CHAPTER 60, ARTICLE 41, PART 2
§ 3018. Uneconomical levies. No levy may be made on any property if
the amount of the expenses which the commissioner estimates (at the time
of levy) would be incurred by the commissioner with respect to the levy
and sale of such property exceeds the fair market value of such property
at the time of levy.
the amount of the expenses which the commissioner estimates (at the time
of levy) would be incurred by the commissioner with respect to the levy
and sale of such property exceeds the fair market value of such property
at the time of levy.