578

LAWS OF MARYLAND

Ch. 8

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 A LOWER FINAL PROPERTY TAX
LIABILITY THAN:

(1)  THE ADVANCE PROPERTY TAX PAYMENT MADE UNDER §
10-205 OR § 10-207 OF THIS ARTICLE; OR

(2)  THE ESTIMATED PROPERTY TAX PAYMENT MADE UNDER §
10-210 OF THIS ARTICLE.

(B) WHEN PROTEST NOT REQUIRED BEFORE REFUND CLAIM
SUBMITTED.

(1)  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:

(I)  A DETERMINATION BY THE APPROPRIATE
SUPERVISOR OR THE DEPARTMENT THAT THE PAYMENT IS BASED ON AN
ERRONEOUS ASSESSMENT THAT DID NOT ALLOW FOR AN EXEMPTION TO WHICH
THE PERSON WAS ENTITLED BY REGULATION, ADMINISTRATIVE
INTERPRETATION, OR CONTROLLING CASE LAW AT THE TIME OF THE
ASSESSMENT; OR

(II)  A LOWER FINAL PROPERTY TAX LIABILITY THAN
THE ADVANCE PROPERTY TAX PAYMENT MADE UNDER § 10-206 OF THIS
ARTICLE.

(2)  THE PERSON IS ELIGIBLE FOR A PROPERTY TAX REFUND
UNDER PARAGRAPH (1)(I) OF THIS SUBSECTION WHETHER OR NOT THE
PERSON HAS SUBMITTED A PROTEST OR APPEALED THE ASSESSMENT.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 49C(d)(2),, the second clause of the
second sentence of § 49, and the second clause of the
third sentence of § 49B.

Subsection (b) of this section is new language derived
without substantive change from former Art. 81, §
39A(a), as that subsection related to a refund, and
the third sentence of § 49A, as that sentence related
to a refund.

In this section, the defined term "person" is
substituted for the former references to
"taxpayer[s]", for clarity.

In the introductory language of subsection (a) of this
section, the phrase "without submitting a refund claim
to the collector" is added to clarify the automatic
refund procedure.