1. (a) 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. (1) a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;
   2. (2) a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or
   3. (3) a corrected assessment issued by the Department under § 11-103(c) of this article.
2. (b) 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.
3. (c) 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.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1987, c. 11, § 1; Acts 2002, c. 529, § 1, eff. July 1, 2002.

Formerly Art. 81, §§ 39A, 49-49C.