WILLIAM DONALD SCHAEFER, Governor

Ch. 491

Annotated Code of Maryland

(1986 Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

14-905.

(a)  A person who submits a written refund claim to the
appropriate collector for county or municipal corporation
property tax erroneously or mistakenly paid to the collector is
eligible for a refund of the amount paid that exceeds the amount
that is properly and legally chargeable to or collectible from
the person.

(b)  A person who submits a written refund claim to the
person authorized to collect a county or municipal corporation
charge or fee for the amount paid in excess of the charge or fee
properly and legally chargeable or collectible is eligible for a
refund of the excess charge or fee.

(c)  If the assessment on which county or municipal
corporation 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 county or municipal corporation
property tax under subsection (a) of this section 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.

(D) (1) IN CARROLL COUNTY, A PERSON WHO ERRONEOUSLY PAYS
THE PROPERTY TAX OF ANOTHER MAY APPLY FOR REFUND UNDER § 14-914
OF THIS SUBTITLE.

(2) THE COUNTY COMMISSIONERS, UNDER REGULATIONS
ADOPTED BY THEM, MAY GRANT THAT PERSON A REFUND.

14-914.

(b) A claim for refund under subsection (a) of this section
shall be as required by:

(1)  regulations adopted by the Comptroller, for a
claim under § 14-904 of this subtitle;

(2)  regulations adopted by the governing body of the
county or of the municipal corporation, for a claim made under §
14-905(a) [or], (b), OR (D) of this subtitle; or

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