§ 4-401
119 words·~1 min read·
/md/tax-property/4-401A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§4–401.
(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.