A mechanics lien is created under Commercial Law Article, §16-201 et seq., Annotated Code of Maryland, when: The Applicant, with the consent of the owner, has provided services or materials for a vessel; Charges are due and unpaid for 30 days; and The Applicant has possession of the vessel. An application for mechanics lien title must include the following: Vessel identification; Evidence of published notice, with first date of publication at least 14 days prior to sale; Evidence of owner and lienholder notification, mailed at least 10 days prior to sale; Evidence of indebtedness: Owner consent for services provided; Invoices dated not later than 30 days prior to sale; Invoices and statements with the vessel clearly identified by vessel number or hull identification number; and Invoices cannot bill for services provided after the date of owner notification. Evidence of sale; and Any other documentation required by the Department. Vessel excise tax shall be assessed on: Successful bid when vessel is sold in an arm's-length transaction at auction; or Total charges claimed when there are no bidders and applicant is granted a mechanics lien title. Mechanics lien title will be issued in applicant's name as shown on invoices and statements submitted as evidence of indebtedness.