§ 14-869

# (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.