Section 14-919 – Interest From Municipal Corporation or County
(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. […]
Section 14-890 – Foreclosure and Sale of Dwelling of Formerly Enrolled Homeowner — Restrictions — Initiation of in Rem Foreclosure — Items Included in Complaint — Amended Complaint — Cure of Delinquent Taxes — Court Hearing — Entry of Judgment — Sale of Dwelling — Sale Final and Binding — Limitations on Actions by Homeowner or Interested Party
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “interested party” means: (1) the person who last appears as owner of the dwelling on the collector’s tax roll; (2) a mortgagee of the dwelling or assignee of a mortgage of record; (3) a holder of a beneficial interest in a deed of […]
Section 14-1001 – Negligent Failure to Provide Information
A person who negligently fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-891 – Homeowner Protection Fund — Purpose — Fund Sources — Budget Appropriation — Use of Fund — Investments and Expenditures — Exclusive Source
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “Fund” means the Homeowner Protection Fund. (b) There is a Homeowner Protection Fund. (c) The purpose of the Fund is to finance the Program. (d) The Department shall administer the Fund. (e) (1) The Fund is a special, nonlapsing fund that is not subject to […]
Section 14-1002 – Willful Failure to Provide Information
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or […]
Section 14-901 – Abatement Orders
In order to correct an incorrect or improper assessment and to prevent injustice, an order to abate or decrease an assessment after the date of finality may be issued as provided by § 8-419 of this article.
Section 14-1003 – Negligently Providing False Information or Answer
A person who negligently provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-902 – Tax Abatement
(a) (1) In this section the following words have the meanings indicated. (2) “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article. (3) “Tax” has the meaning stated in § 14–801(d) of this title. (b) The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue […]
Section 14-1004 – Willfully Providing False Information or Answer
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a […]
Section 14-904 – State Property Tax Refund Criteria
(a) A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the […]