Section 13-815 – In General
(a) Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction. (b) If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.
Section 13-816 – Initiation of Action; Compromise of Claim
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part […]
Section 13-817 – Attachment
(a) In an action under § 13-816 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules. (b) The plaintiff in the action is not required to file an attachment bond.
Section 13-818 – Judicial Proceeding
(a) 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) In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of […]