No, you can not tag anyone in your "fan page" album that is not a "friend" of your personal account - at least that I've found.
We shot a bunch of pictures for my daughter's school choir and put them in a gallery on my wife's face painting fan page. The kids had to "like" the fan page and tag themselves or their friends, if I wasn't "friends" with them on my personal account.
For example:
Plano Choir - After All These Years - Reunion Show - May 2011 | Facebook
Once they tag themselves or their friends, the photo shows up on that person's wall for all their "friends" to see with a statement like "Bob was tagged in [your name here]'s album", with a link to your album. Then, their friends can click and view the photo in your album. But, if that person makes it their profile picture, it does copy the image to their profile album on their FB account.