Section 14-911 – Refund Claim Determinations
(a) A refund claim shall be approved or denied: (1) under § 14-904 of this subtitle, by the Comptroller; (2) under § 14-905 of this subtitle, by the appropriate collector; or (3) except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance […]
Section 14-914 – Form; Contents
(a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim: (1) on the form required under subsection (b) of this section; (2) under oath; (3) supported by the documents required under subsection (b) of this section; and (4) that contains the information required under […]
Section 14-915 – Time for Filing
To be eligible for a refund, a person must submit a refund claim on or before: (1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle; (2) 3 years from the date that the recordation tax is paid, […]
Section 14-916 – Payment; Interest
(a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle. (b) The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if: (1) an appeal […]
Section 14-917 – Interest
(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid. (b) Interest may not be paid on a refund […]
Section 14-918 – Refunds on Taxes Distributed to a County or Municipal Corporation
If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.
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 14-901 – 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 14-902 – 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 14-904 – 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 […]