§ 14-906. Property tax refund criteria

   (a) No claim required. -- A person shall receive a refund of excess property tax paid on property without submitting a refund claim to the collector if the payment is erroneous due to:

   (1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;

   (2) a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or

   (3) a corrected assessment issued by the Department under § 11-103(c) of this article.

(b) When protest not required before refund claim submitted. -- If a person submits a refund claim to the collector within the time required by § 14-915 of this subtitle, the person shall receive a refund of excess property tax paid on personal property if the payment is erroneous due to a lower final property tax liability than the advance property tax payment made under § 10-206 of this article.

(c) When claim for refund allowed. -- A person may claim a refund of the excess property tax liability fee if the payment is erroneous due to a lower final property tax liability than the advance payment made under § 10-205 of this article.

HISTORY: An. Code 1957, art. 81, § 39A, 49-49C; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 11, § 1; 2002, ch. 529.