<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-818" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <text>If the plaintiff in an action under § 13-816 of this subtitle requests, 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 § 13-816 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>
