WILLIAM DONALD SCHAEFER, Governor

Ch. 2

THE PLAINTIFF IN THE ACTION IS NOT REQUIRED TO FILE AN
ATTACHMENT BOND.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 208,
as it related to taxes under this article.

In subsection (a) of this section, the reference to
the Maryland Rules is substituted for the former
reference to the attachment being "governed in all
respects by the rules of law and procedure applicable
to attachments for liquidated damages against
nonresidents", for clarity.

Also in subsection (a) of this section, the reference
to "any asset" of a defendant is substituted for the
former reference to "lands, goods, chattels or
credits", for brevity and clarity.

Also in subsection (a) of this section, the former
phrase "whether the defendant be a resident or
nonresident of this State" is deleted as surplusage.

For similar provisions, see TP § 14-867.

Former Art. 81, § 208, as it related to local taxes,
appears as Art. 24, § 9-706.

13-818. JUDICIAL PROCEEDING.

(A)  PRIORITY.

IF THE PLAINTIFF IN AN ACTION UNDER § 13-816 OF THIS
SUBTITLE REQUESTS, THE ACTION SHALL BE TRIED AS SOON AS THE
ACTION IS AT ISSUE AND SHALL TAKE PRECEDENCE OVER ALL OTHER CIVIL
CASES.

(B)  CERTIFICATE OF TAX COLLECTOR.

IN AN ACTION UNDER § 13-816 OF THIS SUBTITLE, A CERTIFICATE
OF THE TAX COLLECTOR THAT SHOWS THE AMOUNT OF TAX, PENALTY, AND
INTEREST DUE:

(1)  IS PRIMA FACIE EVIDENCE OF THE AMOUNT OF TAX,
PENALTY, AND INTEREST; AND

(2)  IMPOSES ON THE DEFENDANT THE BURDEN OF PROVING
THAT THE TAX, PENALTY, AND INTEREST HAVE BEEN PAID OR ANY OTHER
DEFENSE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§ 209
and 211, as they related to taxes under this article.

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