§ 10-304. Payment of property tax for damaged property

   (a) "Damaged property" defined. -- As used in this section, "damaged property" means:

   (1) real property that is partially damaged or totally destroyed; or

   (2) personal property that is totally destroyed.

(b) Prorating of taxes. -- As to damaged property that should be removed from the assessment roll:

   (1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;

   (2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;

   (3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;

   (4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;

   (5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;

   (6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;

   (7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;

   (8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;

   (9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;

   (10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;

   (11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;

   (12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and

   (13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.

(c) Refunds. -- If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.

HISTORY: An. Code 1957, art. 81, § 31; 1985, ch. 8, § 2; 1986, ch. 171; 1990, ch. 453; 2003, ch. 65.