<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-110" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>is prima facie evidence of the amount of tax, penalty, and interest; and</text>
    </level>
    <level label="2">
      <text>imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.</text>
    </level>
  </level>
</section>
