Maryland Statutes
Part IV - Actions to Collect Tax
Section 14-868 - Naming of Plaintiff

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.

Structure Maryland Statutes