Maryland Code, Local Government § 20-116
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(a) The tax collector shall:
(1) investigate each claim for a refund; and
(2) at the request of the claimant, conduct a hearing before a final determination on the claim.
(b)(1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c) The tax collector shall give the claimant written notice of:
(1) the final determination of the claim for refund; and
(2) any delay in the payment of an allowed claim.
Cite this article: FindLaw.com - Maryland Code, Local Government § 20-116 - last updated December 31, 2021 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-116/
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