Escrow & Title (alternative)

A Maryland property tax lien takes priority over other liens because:

AState law grants it first-lien priority regardless of recording date✓ Correct
BTax liens are recorded before all mortgages
CThe county circuit court certifies each tax lien
DFederal law requires tax lien priority

Explanation

Property tax liens in Maryland hold statutory first-lien priority over all other liens (including mortgages) by operation of law, regardless of when other liens were recorded.

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