# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 4. Allowances for Collection; Enforcement; State Remedies

#### Section 4-401

(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 Sec. 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 Sec. 8-419 of this article.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)