Maryland Political Subdivisions - Miscellaneous Provisions Section 9-701
(a)   Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.
(b)   Notwithstanding subsection (a) of this section, a claim of a tax collector for unpaid tax, interest, and penalties shall be subordinate:
(1)   To the claim of any purchaser, holder of a security interest, or mechanics' lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before the claim for unpaid tax, interest, and penalties; and
(2)   To any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.
(c)   (1)   A judicial officer who makes a sale of property shall determine from a tax collector whether the owner of the property owes any tax, interest, or penalties.
(2)   The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.