# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-116

(a) The tax collector shall:

  (1) investigate each claim for a refund; and

  (2) at the request of the claimant, conduct a hearing before a final determination on the claim.

(b)

  (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.

  (2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.

(c) The tax collector shall give the claimant written notice of:

  (1) the final determination of the claim for refund; and

  (2) any delay in the payment of an allowed claim.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)