HARRY HUGHES, Governor                                       575

14-901. ABATEMENT ORDERS.

IN ORDER TO CORRECT AN INCORRECT OR IMPROPER ASSESSMENT AND
TO PREVENT INJUSTICE, AN ORDER TO ABATE OR DECREASE AN ASSESSMENT
AFTER THE DATE OF FINALITY MAY BE ISSUED AS PROVIDED BY § 8-419
OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language added to
reflect the county abatement powers that are described
in § 8-419 of this article. It is set forth as a
separate section in this title for emphasis.

Defined terms: "Assessment" § 1-101
"Date of finality" § 1-101

14-902. RESERVED.

14-903. RESERVED.

PART II. REFUND ELIGIBILITY CRITERIA.

14-904. STATE PROPERTY TAX REFUND CRITERIA.

(A)  IN GENERAL.

A PERSON WHO SUBMITS A WRITTEN REFUND CLAIM TO THE
APPROPRIATE COLLECTOR FOR STATE PROPERTY TAX ERRONEOUSLY OR
MISTAKENLY PAID TO THE COLLECTOR IS ELIGIBLE FOR A REFUND FROM
THE STATE TREASURY OF THE AMOUNT OF STATE PROPERTY TAX PAID THAT
EXCEEDS THE AMOUNT THAT IS PROPERLY AND LEGALLY CHARGEABLE TO OR
COLLECTIBLE FROM THE PERSON.

(B)  LIMITATION.

IF THE ASSESSMENT ON WHICH STATE PROPERTY TAX IS PAYABLE HAS
BECOME FINAL AND HAS NOT BEEN APPEALED AS PROVIDED BY SUBTITLE 5
OF THIS TITLE, A PERSON IS ELIGIBLE FOR A REFUND OF STATE
PROPERTY TAX ONLY IF THE PERSON PAID A TAX BILL THAT IS ERRONEOUS
BECAUSE OF A MATHEMATICAL, MECHANICAL, OR OTHER CLERICAL ERROR
MADE BY THE TAXING AUTHORITY OR ASSESSING AUTHORITY, AND NOT
BECAUSE OF AN ERROR OF VALUATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence
and, as they related to eligibility for a refund, the
first and second sentences of former Art. 81, § 213.

In subsection (a) of this section, the reference to a
refund "from the State Treasury" is substituted for
the former references to "funds" appropriated or to
"certified to the Governor for inclusion in the next
budget" to conform to current practice. Under current
practice there is a special account that is provided
in each budget for refunds.