§ 4–401
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 4-401 (2026)
Title 4. Collectors
Subtitle 4. Allowances for Collection; Enforcement; State Remedies
§ 4–401LinkCopy Citation
(a)
The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:
(1)
insolvencies or removals as to personal property;
(2)
refunds made under law; or
(3)
decreasing or abating assessments under § 8-419 of this article.
(b)
On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:
(1)
insolvencies and removals as to personal property;
(2)
refunds made under law; or
(3)
decreasing or abating of assessments under § 8-419 of this article.