2013 Maryland Code
TAX - GENERAL
§ 13-818 - Judicial proceeding
§13-818.
(a) 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.
(b) 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:
(1) is prima facie evidence of the amount of tax, penalty, and interest; and
(2) imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
