Section 14-906 - Property tax refund criteria. - Maryland Statutes

§ 14-906. Property tax refund criteria.
 

(a)  No claim required.- 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. 

(b)  When protest not required before refund claim submitted.- 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. 

(c)  When claim for refund allowed.- 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. 
 

[An. Code 1957, art. 81, §§ 39A, 49-49C; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 11, § 1; 2002, ch. 529.]