Maryland § 14-869
Full text of Maryland Maryland Code § 14-869, with citation guidance and answers to common questions.
§ 14-869.
(a) If the plaintiff in an action under § 14–866 of this subtitle requests, the case shall be brought to trial as soon as the case is at issue, and shall have precedence over all other civil cases.
(b) (1) In an action under § 14–866 of this subtitle the certificate of the Comptroller or of the collector of any county or municipal corporation showing the amount of tax due with all penalties and interest:
(i) is prima facie evidence to entitle the plaintiff to judgment for the amount of the tax, penalty, and interest; and
(ii) shall give the defendant the burden of proving that the tax has been paid or any other sufficient defense.
(2) This section does not permit the defendant to use a defense that the defendant might have raised by way of appeal from the assessment on which the tax was imposed.
Frequently Asked Questions About Maryland § 14-869
What does Maryland Code § 14-869 cover?
Section 14-869 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 § 14-869?
A common citation format is "Maryland Code § 14-869" (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 § 14-869 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.