(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.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.