{"data":{"id":"us-md/md.-code-local-government-20-110","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–110","heading":"","body":"(a) At the request of the plaintiff in an action under § 20–108 of this subtitle,\nthe action shall be tried as soon as the action is at issue and shall take precedence\nover all other civil cases.\n(b) In an action under § 20–108 of this subtitle, a certificate of the tax\ncollector that shows the amount of tax, penalty, and interest due:\n(1) is prima facie evidence of the amount of tax, penalty, and interest;\nand\n(2) imposes on the defendant the burden of proving that the tax,\npenalty, and interest have been paid or any other defense.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-110","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"a0a8ebf8bbedb3d8cbb8e916186988a580355f878d2413058e0ec8ca60376efb","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-109","next":"us-md/md.-code-local-government-20-113"},"notice":"GroundRules: Original legal text. Not legal advice."}