§ 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.