§ 14-906
184 words·~1 min read·
/md/tax-property/14-906A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–906.
(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.
(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.
(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.