2013 Maryland Code
TAX - PROPERTY
§ 14-868 - Naming of plaintiff
§14-868.
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.
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