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Maryland Code, Tax-Property § 4-401

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:

(1) insolvencies or removals as to personal property;

(2) refunds made under law; or

(3) decreasing or abating assessments under § 8-419 of this article.

(b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:

(1) insolvencies and removals as to personal property;

(2) refunds made under law; or

(3) decreasing or abating of assessments under § 8-419 of this article.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 4-401 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-4-401/

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