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: insolvencies or removals as to personal property; refunds made under law; or decreasing or abating assessments under § 8-419 of this article. 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: insolvencies and removals as to personal property; refunds made under law; or decreasing or abating of assessments under § 8-419 of this article.