Naming of plaintiff

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    The plaintiff named in an action under § 14-866 of this subtitle shall be:

        (1)    for an action to collect State tax:

            (i)    the State; or

            (ii)    the Treasurer, or other State officer who is authorized by law to collect the tax;

        (2)    for an action to collect county tax:

            (i)    the Mayor and City Council of Baltimore City or the governing body of the county; or

            (ii)    the county collector with a designation of authority;

        (3)    for an action to collect municipal corporation property tax:

            (i)    the governing body of the municipal corporation; or

            (ii)    the municipal corporation collector with a designation of authority; or

        (4)    for an action to collect more than 1 tax from the same person, the collector or other officer who is authorized to collect the taxes.


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