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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