572

LAWS OF MARYLAND

Ch. 8

section. Therefore, the present references to a suit
"for collection of ... taxes ... in the name of" the
appropriate officer are omitted as unnecessary.

In item (2)(i) and (3)(i) of this section, the defined
term "governing body" is substituted for the present
references to "county commissioners" and "corporate
name", respectively, for clarity.

In item (2)(ii) and (3)(ii) of this section, the
phrase "with a designation of authority" is
substituted for the present reference to "describing
himself always as such", for clarity.

In item (3) of this section, the defined term
"municipal corporation" is substituted for the present
reference to a "city", for clarity.

Throughout this section the defined term "collector"
is substituted for present references to phrases such
as "officer authorized by law to collect", for
clarity.

The provisions of present Art. 81, § 207, which relate
to the naming of a substitute plaintiff are omitted as
obsolete in light of the Maryland Rules.

Defined terms: "Collector" § 1-101
County" § 1-101 "Governing body" § 1-101
"Law" § 1-101 "Municipal corporation" § 1-101
"Person" § 1-101

14-869. JUDICIAL PROCEEDING GENERALLY.

(A)  TIME OF TRIAL.

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)  CERTIFICATE OF COLLECTOR IS PRIMA FACIE EVIDENCE.

(1) IN AN ACTION UNDER § 14-866 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.