There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 14-805 - Priority of liens
MD Tax-Prop Code § 14-805 (2013) What's This?
§14-805.
(a) From the date property tax on real property is due, liability for the tax and a 1st lien attaches to the real property in the amount of the property tax due on the real property.
(b) From the date property tax on personal property is due, liability for the tax and a 1st lien attaches to the personal property in the amount of the property tax due on the personal property.
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