§ 20-110
101 words·~1 min read·
/md/local-government/20-110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–110.
(a)At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.
(b)In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:
(1)is prima facie evidence of the amount of tax, penalty, and interest; and
(2)imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.