Section 14-868 - Naming of plaintiff. - Maryland Statutes

§ 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. 
 

[1985, ch. 8, § 2.]