<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-906" title_number="14" title_name="Procedure" subtitle_number="9" subtitle_name="Abatements, Credits, and Refunds">
  <level label="a">
    <text>A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:</text>
    <level label="1">
      <text>a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;</text>
    </level>
    <level label="2">
      <text>a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or</text>
    </level>
    <level label="3">
      <text>a corrected assessment issued by the Department under § 11-103(c) of this article.</text>
    </level>
  </level>
  <level label="b">
    <text>If a person submits a refund claim to the collector within the time required by § 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under § 10-206 of this article.</text>
  </level>
  <level label="c">
    <text>A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under § 10-205 of this article.</text>
  </level>
</section>
