<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-868" title_number="14" title_name="Procedure" subtitle_number="8" subtitle_name="Collection">
  <text>The plaintiff named in an action under § 14-866 of this subtitle shall be:</text>
  <level label="1">
    <text>for an action to collect State tax:</text>
    <level label="i">
      <text>the State; or</text>
    </level>
    <level label="ii">
      <text>the Treasurer, or other State officer who is authorized by law to collect the tax;</text>
    </level>
  </level>
  <level label="2">
    <text>for an action to collect county tax:</text>
    <level label="i">
      <text>the Mayor and City Council of Baltimore City or the governing body of the county; or</text>
    </level>
    <level label="ii">
      <text>the county collector with a designation of authority;</text>
    </level>
  </level>
  <level label="3">
    <text>for an action to collect municipal corporation property tax:</text>
    <level label="i">
      <text>the governing body of the municipal corporation; or</text>
    </level>
    <level label="ii">
      <text>the municipal corporation collector with a designation of authority; or</text>
    </level>
  </level>
  <level label="4">
    <text>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.</text>
  </level>
</section>
