1. (a) The governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City for any local taxes that are due, shall make allowances for:

   1. (1) insolvencies or removals as to personal property;
   2. (2) refunds made under law; or
   3. (3) decreasing or abating assessments under § 8-419 of this article.

2. (b) On certificates by the governing body of a county, the chief administrative officer in Montgomery County, or the supervisor in Baltimore City, the Comptroller, for any State taxes that are due, shall make allowances for:

   1. (1) insolvencies and removals as to personal property;
   2. (2) refunds made under law; or
   3. (3) decreasing or abating of assessments under § 8-419 of this article.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.

Formerly Art. 81, § 67.