# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-110

(a) At the request of the plaintiff in an action under Sec. 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 Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)