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Statutes Text

Article - Tax - Property


    (a)    In this section, “appeal authority” includes:

        (1)    a supervisor;

        (2)    the Department;

        (3)    a property tax assessment appeal board;

        (4)    the Maryland Tax Court; and

        (5)    any other court authorized to hear property tax appeals under this subtitle.

    (b)    (1)    Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property tax was paid that an appeal authority has issued a decision that reduces the assessed value of property, the tax collector shall pay to the taxpayer a full refund of the excess tax paid.

        (2)    The notice required under paragraph (1) of this subsection shall include a list of all properties for which an appeal authority has calculated that a taxpayer is due a refund as a result of a decision by the appeal authority to reduce the assessed value of the property.

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