Md. Code, Tax - Property § 4-401
This is the official text of Md. Code, Tax - Property § 4-401, part of Maryland’s Code, Tax - Property — governs property taxation.
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§4–401.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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