§ 4-401. Allowances for collection

MD Tax-Prop Code § 4-401 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.