§ 10-304. Payment of property tax for damaged property.
(a) "Damaged property" defined.- As used in this section, "damaged property" means:
(1) real property that is partially damaged or totally destroyed; or
(2) personal property that is totally destroyed.
(b) Prorating of taxes.- As to damaged property that should be removed from the assessment roll:
(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;
(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;
(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;
(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;
(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;
(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;
(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;
(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;
(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;
(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;
(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;
(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and
(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.
(c) Refunds.- If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.
§ 10-304. Payment of property tax for damaged property.
(a) "Damaged property" defined.- As used in this section, "damaged property" means:
(1) real property that is partially damaged or totally destroyed; or
(2) personal property that is totally destroyed.
(b) Prorating of taxes.- As to damaged property that should be removed from the assessment roll:
(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;
(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;
(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;
(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;
(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;
(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;
(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;
(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;
(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;
(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;
(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;
(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and
(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.
(c) Refunds.- If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.
§ 10-304. Payment of property tax for damaged property.
(a) "Damaged property" defined.- As used in this section, "damaged property" means:
(1) real property that is partially damaged or totally destroyed; or
(2) personal property that is totally destroyed.
(b) Prorating of taxes.- As to damaged property that should be removed from the assessment roll:
(1) if the damage occurred during the 6-month period from the date of finality to the June 30 following, property tax is not due for the taxable year beginning on the following July 1;
(2) if the damage occurred during the first month of the taxable year, 8% of the property tax is due;
(3) if the damage occurred during the second month of the taxable year, 17% of the property tax is due;
(4) if the damage occurred during the third month of the taxable year, 25% of the property tax is due;
(5) if the damage occurred during the fourth month of the taxable year, 33% of the property tax is due;
(6) if the damage occurred during the fifth month of the taxable year, 42% of the property tax is due;
(7) if the damage occurred during the sixth month of the taxable year, 50% of the property tax is due;
(8) if the damage occurred during the seventh month of the taxable year, 58% of the property tax is due;
(9) if the damage occurred during the eighth month of the taxable year, 67% of the property tax is due;
(10) if the damage occurred during the ninth month of the taxable year, 75% of the property tax is due;
(11) if the damage occurred during the tenth month of the taxable year, 83% of the property tax is due;
(12) if the damage occurred during the eleventh month of the taxable year, 91% of the property tax is due; and
(13) if the damage occurred during the twelfth month of the taxable year, the full amount of property tax is due.
(c) Refunds.- If property tax is paid on property that qualifies for a property tax abatement under this section, the property tax shall be refunded as provided by Title 14, Subtitle 9 of this article.
