Maryland Code, Tax-Property § 5-101

(b)(1) In this subsection, “person in possession or control of property” includes a lessee, custodian, consignee, or bailee.

(2) Except as provided in paragraph (3) of this subsection, for property tax purposes, the Department may determine by regulation if a person in possession or control of property is to be deemed the owner of the property by the Department.

(3) If a person in possession or control of property is deemed the owner under the Department's regulations and if the property is assessed separately from other property of the person, a collector may collect property tax from:

(1) has a right to indemnity from the owner for the tax paid; and

(2) for tangible personal property, has a lien on the property for property tax while the property is in the possession or control of the person.