(a) If the plaintiff in an action under § 14-866 of this subtitle requests, the case shall be brought to trial as soon as the case is at issue, and shall have precedence over all other civil cases. (b) (1) In an action under § 14-866 of this subtitle the certificate of the Comptroller or of the collector of any county or municipal corporation showing the amount of tax due with all penalties and interest: (i) is prima facie evidence to entitle the plaintiff to judgment for the amount of the tax, penalty, and interest; and (ii) shall give the defendant the burden of proving that the tax has been paid or any other sufficient defense. (2) This section does not permit the defendant to use a defense that the defendant might have raised by way of appeal from the assessment on which the tax was imposed.
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