| (b) A lien under this section is prior to all other liens and |
encumbrances on a unit except: (1) Liens and encumbrances |
recorded before the recordation of the declaration; (2) A first |
mortgage recorded before or after the date on which the |
assessment sought to be enforced becomes delinquent; and (3) |
Liens liens for real estate taxes and other governmental |
assessments or charges against the unit. This subsection does |
not affect the priority of mechanics' or materialmen's liens, or |
the priority of liens for other assessments made by the |
association. The lien under this section is not subject to the |
provisions of Title 14, section 4651 and Title 18-A, Part 2, as |
they or their equivalents may be amended or modified from time to |
time. |