§ 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.

HISTORY: 1985, ch. 8, § 2.