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<section article="gtp" article_name="Tax - Property" number="10-304" title_number="10" title_name="Property Tax Payment" subtitle_number="3" subtitle_name="Reductions in Payment">
  <level label="a">
    <text>As used in this section, “damaged property” means:</text>
    <level label="1">
      <text>real property that is partially damaged or totally destroyed; or</text>
    </level>
    <level label="2">
      <text>personal property that is totally destroyed.</text>
    </level>
  </level>
  <level label="b">
    <text>As to damaged property that should be removed from the assessment roll:</text>
    <level label="1">
      <text>if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;</text>
    </level>
    <level label="2">
      <text>if the damage occurred during the first month of the taxable year, 8% of the property tax is due;</text>
    </level>
    <level label="3">
      <text>if the damage occurred during the second month of the taxable year, 17% of the property tax is due;</text>
    </level>
    <level label="4">
      <text>if the damage occurred during the third month of the taxable year, 25% of the property tax is due;</text>
    </level>
    <level label="5">
      <text>if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;</text>
    </level>
    <level label="6">
      <text>if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;</text>
    </level>
    <level label="7">
      <text>if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;</text>
    </level>
    <level label="8">
      <text>if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;</text>
    </level>
    <level label="9">
      <text>if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;</text>
    </level>
    <level label="10">
      <text>if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;</text>
    </level>
    <level label="11">
      <text>if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;</text>
    </level>
    <level label="12">
      <text>if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and</text>
    </level>
    <level label="13">
      <text>if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.</text>
    </level>
  </level>
  <level label="c">
    <text>If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.</text>
  </level>
</section>
