Section 10-304 – Payment of Property Tax for Damaged Property
(a) As used in this section, “damaged property” means: (1) real property that is partially damaged or totally destroyed; or (2) personal property that is totally destroyed. (b) As to damaged property that should be removed from the assessment roll: (1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property […]
Section 10-305 – Proration of Personal Property Tax in Garrett and Washington Counties
The governing body of Garrett County or of Washington County may prorate the county property tax on personal property for the part of a taxable year during which a business actually does business in Garrett County or Washington County.