reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  14-874 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part V - Judicial in Rem Tax Foreclosure|Section 14-874 - Foreclosure and Sale of Real Property

    (a)    Real property may be subject to foreclosure and sale under this part only if:        (1)    the property consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice; and        (2)    the total amount of liens for unpaid taxes on the property exceeds the lesser of the total value of the property as last determined by the Department or as determined by an appraisal report prepared not more than 6 months before the filing of a complaint under this section by a real estate appraiser who is licensed under Title 16 of the Business Occupations and Professions Article.    (b)    (1)    A county or municipal corporation may authorize by law an in rem foreclosure in accordance with this part.        (2)    A law that authorizes an in rem foreclosure shall:            (i)    state the date after which real property may be subject to in rem foreclosure under this part;            (ii)    establish criteria for designating real property to be foreclosed under this part;            (iii)    authorize the county or municipal corporation to file a complaint for an in rem foreclosure under this part; and            (iv)    include administrative rules and procedures necessary to carry out an in rem foreclosure under this part.    (c)    (1)    Subject to subsection (d) of this section, a county or municipal corporation may authorize, by law, the sale of real property after an in rem foreclosure and designate real property to be sold under this part.        (2)    A law that authorizes a sale of real property after an in rem foreclosure shall:            (i)    state the date after which the real property may be subject to sale after an in rem foreclosure under this part;            (ii)    establish criteria for designating real property to be sold under this part; and            (iii)    include administrative rules and procedures necessary to carry out a sale under this part.    (d)    Only real property that consists of a vacant lot or improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice may be sold under this part.
MD. Tax - Property Code Ann. §  14-876 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part V - Judicial in Rem Tax Foreclosure|Section 14-876 - In Rem Foreclosure Action -- Hearing

    (a)    A circuit court may not set a hearing for an in rem foreclosure until 30 days after the complaint for an in rem foreclosure is filed.    (b)    At the hearing, any interested party shall have the right to be heard and to contest the delinquency of the taxes and the adequacy of the proceedings.    (c)    If the circuit court finds that the county or municipal corporation sent notice and a copy of the complaint to each interested party in accordance with § 14–875(d) of this subtitle and that the information set forth in the complaint is accurate, the court shall:        (1)    enter a judgment that:            (i)    proper notice has been provided to all interested parties; and            (ii)    the real property is a vacant lot or an improved property cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or building violation notice; and        (2)    order that ownership of the real property be transferred to the county or municipal corporation on behalf of which the complaint was filed.    (d)    (1)    The county or municipal corporation shall record a judgment under subsection (c) of this section in the land records of the county.        (2)    The title acquired in an in rem foreclosure proceeding shall be an absolute or fee simple title including the right, title, and interest of each of the defendants in the proceeding whose property has been foreclosed unless a different title is specified in the judgment entered.        (3)    A judgment in an action under this part is binding and conclusive, regardless of legal disability, on:            (i)    all persons, known and unknown, who were parties to the action and who had a claim to the property, whether present or future, vested or contingent, legal or equitable, or several or undivided; and            (ii)    all persons who were not parties to the action and had a claim to the property that was not recorded at the time that the action was commenced.
MD. Tax - Property Code Ann. §  14-880 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 8 - Collection|Part VI - Tax Sale Reports|Section 14-880 - Annual Report -- Data Collected -- Publication and Submission of Report

    (a)    Each year, the Department shall issue a report that includes:        (1)    an analysis and summary of the information collected through the survey under § 14–879 of this part; and        (2)    the following information concerning the activities of the State Tax Sale Ombudsman established under § 2–112 of this article in the preceding taxable year:            (i)    the number of homeowners who contacted the Ombudsman;            (ii)    the number of homeowners assisted by the Ombudsman to apply for each of the tax credits under § 9–104 or § 9–105 of this article;            (iii)    the number of homeowners assisted by the Ombudsman to apply for other discount programs or public benefits and a brief summary of those programs and benefits;            (iv)    the number of homeowners referred by the Ombudsman to legal services, housing counseling, and other social services, and a brief summary of those services; and            (v)    any other relevant information.    (b)    On or before November 15 each year, the Department shall:        (1)    publish the report required under subsection (a) of this section on the Department’s website; and        (2)    submit the report required under subsection (a) of this section, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means.
MD. Tax - Property Code Ann. §  14-901 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part I - Abatements|Section 14-901 - Abatement Orders

    In order to correct an incorrect or improper assessment and to prevent injustice, an order to abate or decrease an assessment after the date of finality may be issued as provided by § 8-419 of this article.
MD. Tax - Property Code Ann. §  14-902 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part I - Abatements|Section 14-902 - Tax Abatement

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Qualified brownfields site” has the meaning stated in § 5–301 of the Economic Development Article.        (3)    “Tax” has the meaning stated in § 14–801(d) of this title.    (b)    The governing body of a county or municipal corporation may grant, by law, a tax abatement against the overdue county or municipal corporation property taxes imposed on real property that is designated as a qualified brownfields site.
MD. Tax - Property Code Ann. §  14-904 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part II - Refund Eligibility Criteria|Section 14-904 - State Property Tax Refund Criteria

    (a)    A person who submits a written refund claim to the appropriate collector for State property tax erroneously or mistakenly paid to the collector is eligible for a refund from the State Treasury of the amount of State property tax paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.    (b)    If the assessment on which State property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of State property tax only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.
MD. Tax - Property Code Ann. §  14-905 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part II - Refund Eligibility Criteria|Section 14-905 - County or Municipal Corporation Property Tax Refund Criteria

    (a)    Subject to § 14-919 of this subtitle, a person who submits a written refund claim to the appropriate collector for county or municipal corporation property tax erroneously or mistakenly paid to the collector is eligible for a refund of the amount paid that exceeds the amount that is properly and legally chargeable to or collectible from the person.    (b)    A person who submits a written refund claim to the person authorized to collect a county or municipal corporation charge or fee for the amount paid in excess of the charge or fee properly and legally chargeable or collectible is eligible for a refund of the excess charge or fee.    (c)    If the assessment on which county or municipal corporation property tax is payable has become final and has not been appealed as provided by Subtitle 5 of this title, a person is eligible for a refund of county or municipal corporation property tax under subsection (a) of this section only if the person paid a tax bill that is erroneous because of a mathematical error, mechanical error, error in the property description, or other clerical error made by the taxing authority or assessing authority, and not because of an error of valuation.    (d)    (1)    In Carroll County, a person who erroneously pays the property tax of another may apply for refund under § 14-914 of this subtitle.        (2)    The County Commissioners, under regulations adopted by them, may grant that person a refund.
MD. Tax - Property Code Ann. §  14-906 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part II - Refund Eligibility Criteria|Section 14-906 - Property Tax Refund Criteria

    (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.
MD. Tax - Property Code Ann. §  14-907 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part II - Refund Eligibility Criteria|Section 14-907 - Recordation Tax Refund Criteria

    A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George’s County, or the Department, or paid on property exempt wholly or partly from the recordation tax is eligible for a refund from the Department, clerk, or the Director of Finance that collected the recordation tax.
MD. Tax - Property Code Ann. §  14-908 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part II - Refund Eligibility Criteria|Section 14-908 - Transfer Tax Refund Criteria

    A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.
MD. Tax - Property Code Ann. §  14-911 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part III - Refund Claim Determinations, Investigation and Hearing, Payment Authorization Request, Notice|Section 14-911 - Refund Claim Determinations

    (a)    A refund claim shall be approved or denied:        (1)    under § 14-904 of this subtitle, by the Comptroller;        (2)    under § 14-905 of this subtitle, by the appropriate collector; or        (3)    except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance that collected the tax.    (b)    If a refund claim made under § 14-907 or § 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.    (c)    If a refund claim is made under § 14-907 or § 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:        (1)    investigate the claim;        (2)    notify the claimant of an opportunity for a hearing on the claim; and        (3)    if the claimant requests a hearing on the claim, conduct a hearing.    (d)    If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:        (1)    § 14-904 of this subtitle, from the Comptroller;        (2)    § 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or        (3)    § 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.    (e)    The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:        (1)    a denial of the claim by that agency;        (2)    a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or        (3)    a delay in paying an approved claim.
MD. Tax - Property Code Ann. §  14-914 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-914 - Form; Contents

    (a)    Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:        (1)    on the form required under subsection (b) of this section;        (2)    under oath;        (3)    supported by the documents required under subsection (b) of this section; and        (4)    that contains the information required under subsection (b) of this section.    (b)    A claim for refund under subsection (a) of this section shall be as required by:        (1)    regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;        (2)    regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or        (3)    the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle.
MD. Tax - Property Code Ann. §  14-915 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-915 - Time for Filing

    To be eligible for a refund, a person must submit a refund claim on or before:         (1)    3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle;        (2)    3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;        (3)    3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or        (4)    1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under § 14-906(b) of this subtitle.
MD. Tax - Property Code Ann. §  14-916 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-916 - Payment; Interest

    (a)    Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle.    (b)    The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if:        (1)    an appeal that relates to the refund claim is pending;        (2)    the refund claim is not submitted within the time required by § 14–915 of this subtitle; or        (3)    the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.
MD. Tax - Property Code Ann. §  14-917 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-917 - Interest

    (a)    Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.    (b)    Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George’s County.    (c)    Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.
MD. Tax - Property Code Ann. §  14-918 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-918 - Refunds on Taxes Distributed to a County or Municipal Corporation

    If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.
MD. Tax - Property Code Ann. §  14-919 (2021)
2021 Maryland Statutes|Tax - Property|Title 14 - Procedure|Subtitle 9 - Abatements, Credits, and Refunds|Part IV - Refund Claims|Section 14-919 - Interest From Municipal Corporation or County

    (a)    Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.    (b)    Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
MD. Transportation Code Ann. §  5-401 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part I - Definitions; Construction|Section 5-401 - "Establish or Operate" Defined

    In this subtitle, “establish or operate” includes plan, acquire, construct, equip, maintain, alter, enlarge, improve, reconstruct, repair, regulate, protect, or police.
MD. Transportation Code Ann. §  5-402 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part I - Definitions; Construction|Section 5-402 - Construction of Subtitle

    This subtitle does not limit any right, power, or authority of this State or a political subdivision to regulate any airport hazard by zoning.
MD. Transportation Code Ann. §  5-404 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part II - State Airports|Section 5-404 - Establishment and Operation of Airports and Facilities

    (a)    With the approval of the Secretary, the Administration may establish or operate on behalf of and in the name of this State any airport, airport facility, or air navigation facility within or without this State.    (b)    These airports and facilities shall be established and operated out of funds available for that purpose under Titles 3 and 4 of this article.
MD. Transportation Code Ann. §  5-405 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part II - State Airports|Section 5-405 - Acquisition of Property by Administration

    (a)    With the approval of the Secretary, the Administration may acquire, by gift, purchase, lease, condemnation, or otherwise, any property, including any easement in airport hazards or in land outside the boundaries of an airport or airport site, for the purposes of establishing or operating an airport, airport facility, or air navigation facility, if the acquisition is necessary:        (1)    To permit the safe and efficient operation of an airport;        (2)    To permit the removal, elimination, obstruction-marking, or obstruction-lighting of airport hazards; or        (3)    To prevent the establishment of airport hazards.    (b)    The Administration may acquire, in like manner, any existing airport, airport facility, or air navigation facility. However, it may not acquire any airport, airport facility, or air navigation facility owned or controlled by a political subdivision of this or any other state without the consent of the political subdivision.    (c)    Any condemnation proceedings under this section shall be instituted and maintained in the name of this State and conducted under Title 12 of the Real Property Article.
MD. Transportation Code Ann. §  5-406 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part II - State Airports|Section 5-406 - Disposition of Property by Administration

    (a)    With the approval of the Secretary, the Administration may sell, lease, or otherwise dispose of any property that it acquires under this subtitle.    (b)    The Administration shall dispose of its property in accordance with the laws of this State governing the disposition of State property generally.
MD. Transportation Code Ann. §  5-407 (2021)
2021 Maryland Statutes|Transportation|Title 5 - Aviation|Subtitle 4 - Establishment and Operation of State and Local Airports|Part II - State Airports|Section 5-407 - Joint Operations

    Any power granted by this subtitle to the Administration may be exercised by the Administration jointly with the federal government, any other state, or any political subdivision or agency of this or any other state.