§ 14-868
133 words·~1 min read·
/md/tax-property/14-868A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–868.
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.