§ 14-516. Refunds of excess tax paid; time for payment
West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2022
Effective: October 1, 2022
MD Code, Tax - Property, § 14-516
§ 14-516. Refunds of excess tax paid; time for payment
(a) In this section, “appeal authority” includes:
(b) In hearing an appeal under this subtitle that relates to the value of real property, an appeal authority may consider the following criteria in making its final decision:
(c)(1) Within 10 days after a decision by an appeal authority that reduces the value of commercial real property by more than 20%, the appeal authority shall notify the governing body of the county and municipal corporation in which the property is located of the decision.
(d)(1) Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property tax was paid that an appeal authority has issued a decision that reduces the assessed value of property, the tax collector shall pay to the taxpayer a full refund of the excess tax paid.
Credits
Added by Acts 2017, c. 530, § 1, eff. Oct. 1, 2017. Amended by Acts 2022, c. 644, § 1, eff. Oct. 1, 2022; Acts 2022, c. 645, § 1, eff. Oct. 1, 2022.
MD Code, Tax - Property, § 14-516, MD TAX PROPERTY § 14-516
Current through legislation effective through April 25, 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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