Md. Code, Tax-Prop. § 14-868

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024

Section 14-868 - Naming of plaintiff

The plaintiff named in an action under § 14-866 of this subtitle shall be:

(1) for an action to collect State tax:

(i) the State; or

(ii) the Treasurer, or other State officer who is authorized by law to collect the tax;

(2) for an action to collect county tax:

(i) the Mayor and City Council of Baltimore City or the governing body of the county; or

(ii) the county collector with a designation of authority;

(3) for an action to collect municipal corporation property tax:

(i) the governing body of the municipal corporation; or

(ii) the municipal corporation collector with a designation of authority; or

(4) for an action to collect more than 1 tax from the same person, the collector or other officer who is authorized to collect the taxes.

Md. Code, TP § 14-868