§ 14-906

# (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)

a lower final property tax liability than the advance property tax payment made under § 10-205 of this article;

# (2)

a lower final property tax liability than the estimated property tax payment made under § 10-210 of this article; or

# (3)

a corrected assessment issued by the Department under § 11-103(c) of this article.

# (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.

# (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.

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