§ 14–868

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 14-868 (2026)

Title 14. Procedure

Subtitle 8. Collection

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.