Section 10-304 - Payment of property tax for damaged property(a) 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) 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) 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.