Ch. 2

LAWS OF MARYLAND

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 and TG §
13-817.

9-707. JUDICIAL PROCEEDING.

(A)  PRIORITY.

IF THE PLAINTIFF IN AN ACTION UNDER § 9-705 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 § 9-705 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.

In subsections (a) and (b) of this section, the
references to "an action under § 9-705 of this
subtitle" are substituted for the former references to
"[a]ny such suit" and "any such action", for clarity.

In subsection (b) of this section, the defined term
"tax collector" is substituted for the former
reference to "the authority charged with the
collection of the tax, that is, the Comptroller of the
Treasury, collector of any county and/or city", for
clarity.

Also in subsection (b) of this section, the former
limitation on construction of this section as to the
right of a "defendant to interpose any defense" that
may have been raised by way of an appeal is deleted as
surplusage.

For similar provisions, see TP § 14-869 and TG §
13-818.

Defined terms: "County" § 1-101

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