Maryland Code, Local Government § 21-306

(1) repay a loan made to the county by the State under § 8-1005 of the Natural Resources Article for the construction of an erosion control project for the benefit of a shore erosion control district; and

(2) pay for maintenance, repair, and reconstruction of erosion control projects.

(1) shall be imposed and collected as county taxes are imposed and collected;

(2) shall have the same priority rights, bear the same interest and penalties, and in every respect be treated the same as county taxes; and

(3) may not apply to property that is exempt from taxation under Title 7, Subtitle 2 of the Tax--Property Article.