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§ 14-906. Claims and refunds

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
Part II. Refund Eligibility Criteria
MD Code, Tax - Property, § 14-906
§ 14-906. Claims and refunds
Currentness
Refund without claim
(a) A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:
(1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;
(2) a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or
(3) a corrected assessment issued by the Department under § 11-103(c) of this article.
Advance property tax payments
(b) If a person submits a refund claim to the collector within the time required by § 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under § 10-206 of this article.
Excess property tax liability fee
(c) A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under § 10-205 of this article.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1987, c. 11, § 1; Acts 2002, c. 529, § 1, eff. July 1, 2002.
Formerly Art. 81, §§ 39A, 49-49C.
MD Code, Tax - Property, § 14-906, MD TAX PROPERTY § 14-906
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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