§ 14-868. Naming of plaintiff

MD Tax-Prop Code § 14-868 (2019) (N/A)
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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.