# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-868

The plaintiff named in an action under Sec. 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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)