{"data":{"id":"us-md/md.-code-tax-property-4-401","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 4–401","heading":"","body":"(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:\n(1) insolvencies or removals as to personal property;\n(2) refunds made under law; or\n(3) decreasing or abating assessments under § 8-419 of this article.\n(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:\n(1) insolvencies and removals as to personal property;\n(2) refunds made under law; or\n(3) decreasing or abating of assessments under § 8-419 of this article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=4-401","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"33ba0e45c7650e920729d4c68f7c6286f42a0411a95219dde8649d0a6557410c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-4-301","next":"us-md/md.-code-tax-property-4-402"},"notice":"GroundRules: Original legal text. Not legal advice."}