576                                                LAWS OF MARYLAND                                     Ch. 8

Also in subsection (a) of this section, the reference
to submitting a refund claim to the "appropriate
collector" is substituted for the former references to
filing with "the Comptroller of the State" and "any
collector or other agent authorized by law to collect
such taxes" to clarify that under current practice a
refund claim may be submitted only to the appropriate
collector.

Also in subsection (a) of this section, the former
reference to payment "into the treasury of the State"
is deleted as superfluous.

In subsection (b) of this section, the reference that
a person "is eligible for a refund ... only if" is
substituted for the former lengthy reference that "no
refunds shall be made, approved, or certified ... and
the basis for the refund is a claim that such
assessment is erroneous or excessive", for clarity.

Also in subsection (b) of this section, the reference
to State property tax "is payable" is substituted for
the former phrase "were levied and collected", for
clarity.

Defined terms: "Assessment" § 1-101

"Collector" § 1-101 "Person" § 1-101

"State property tax" § 1-101 "Valuation" § 1-101

14-905. COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX REFUND
CRITERIA.

(A)  IN GENERAL.

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.

(B) (C) LIMITATION.

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,