Maryland Tax - Property Section 4-401

      (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:

            (1)      insolvencies or removals as to personal property;

            (2)      refunds made under law; or

            (3)      decreasing or abating assessments under § 8-419 of this article.

      (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:

            (1)      insolvencies and removals as to personal property;

            (2)      refunds made under law; or

            (3)      decreasing or abating of assessments under § 8-419 of this article.