§ 20-3-209. LIEN; WHEN PAYABLE; METHOD OF COLLECTION GENERALLY.

The assessments and charges provided for in this title shall be and constitute a lien upon the property chargeable with the same until paid. Such lien, whether as to assessments and charges heretofore accrued or hereafter accruing, shall be and is hereby declared always to have been superior to any and all other liens against the property chargeable therewith, whether such other liens were created prior to or after the passage of Chapter 539 of the Acts of 1924, known as the Metropolitan District Act, and codified in this article. Nothing herein contained shall in any manner be construed as affecting the lien of any other public taxes, charges, or assessments for state or county purposes of any kind or nature whatsoever levied or charged against any property. The lien herein provided for shall have and is hereby declared always to have had priority of payment from the proceeds of the sale of any property chargeable therewith, subject only to the preferences of taxes provided by Ann. Code of Md. art. 24, § 9-701, as amended. All such assessments and charges, including those past due and in arrears as well as those due and becoming due in the future, except water service charges which shall be collected as specified in § 20-1-115 of this article, shall be due, if payable annually, on July 1 in each year and shall be collected by the Director of Budget and Finance in the same manner and at the same time as state and county taxes are collected.

(1988 Code, § 35-218) (Bill No. 126, § 2, 9-28-1990; Bill No. 49-96, § 21, 7-1-1996; Bill No. 30-03, § 1, 7-1-2004)

Editor's note

In Chapter 119 of the Laws of Maryland of 2013, former Ann. Code of Md. art. 24, § 9-701 was revised as Ann. Code of Md. Local Government Article, § 20-101.