Unless another date is specified by law and except for a lien under subsection (b) of this section, a lien arises on the date of notice that the tax is due and continues until the earlier of: the date on which the lien is: satisfied; or released by the tax collector because the lien is: unenforceable by reason of lapse of time; or uncollectible; or 20 years after the date of assessment. Except as otherwise provided in this subsection, a lien for unpaid inheritance tax: arises on the date of distribution; and continues for 20 years. If the property is subject to a special valuation under § 7–211 of this article, a lien: arises on the date on which the interest in the property vests in possession; and continues for 20 years. If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7–211 of this article, the lien: arises on the date on which the decedent died; and continues for 20 years.