§ 10-304

# (a)

As used in this section, “damaged property” means:

(1) real property that is partially damaged or totally destroyed; or

(2) personal property that is totally destroyed.

# (b)

As to damaged property that should be removed from the assessment roll:

# (1)

if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;

# (2)

if the damage occurred during the first month of the taxable year, 8% of the property tax is due;

# (3)

if the damage occurred during the second month of the taxable year, 17% of the property tax is due;

# (4)

if the damage occurred during the third month of the taxable year, 25% of the property tax is due;

# (5)

if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;

# (6)

if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;

# (7)

if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;

# (8)

if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;

# (9)

if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;

# (10)

if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;

# (11)

if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;

# (12)

if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and

# (13)

if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.

# (c)

If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.