The following procedure should be used in reporting abatements or deductions in taxable property where, according to Section 7-105 of the Tax-Property Article the taxes are abated when the State, any county, or Baltimore City acquires a portion or all of a property for public purposes. This procedure will be applicable to all levels of government, including municipalities.

The law provides "the Settlement Officer shall retain from any available funds sufficient monies to pay any property taxes due for the property to the date of acquisition". This automatically means that there will have to be an abatement for any taxes for the remainder of the year. The Settlement Officer will have to present a copy of the Settlement Statement and that Statement is the authority for the Supervisor to abate the unpaid portion.

The method of reporting the abated taxes on OC Reports should be: In the space under "Assessments Made Locally", on the line marked "other" enter after the word "other", Section 7-105 (TP) and the dollar amount shown under "State Taxes". 1/

1/ Directive 7/25/75​​