Md. Code, Tax - Property § 14-868
Md. Code, Tax - Property § 14-868
in effectThe 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-868&enactments=falseFetched: 10/17/2026