Md. Code, Local Government § 20–113

A claim for a refund may be filed with the tax collector who collects the tax,

fee, charge, interest, or penalty by a claimant who:

(1) erroneously pays to a county or municipality a greater amount of

tax, fee, charge, interest, or penalty than is properly and legally payable; or

(2) pays to a county or municipality a tax, fee, charge, interest, or

penalty that is erroneously, illegally, or wrongfully assessed or collected in any

manner.