Maryland § 14-868
Full text of Maryland Maryland Code § 14-868, with citation guidance and answers to common questions.
§ 14-868.
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.
Frequently Asked Questions About Maryland § 14-868
What does Maryland Code § 14-868 cover?
Section 14-868 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 14-868?
A common citation format is "Maryland Code § 14-868" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 14-868 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.