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Maryland · Through 2026-01-01

Md. Code, Local Government § 20–110

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  1. Article - Local Government

(a) At the request of the plaintiff in an action under § 20–108 of this subtitle,

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 § 20–108 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.

Collected 2026-09-14T19:59:58Z. Source file · JSON

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