1208 LAWS OF MARYLAND. [CH. 701
CHAPTER 701.
(House Bill 662)

AN ACT to repeal Section 19 of Article 19 of the Annotated
Code of Maryland (1939 Edition), title "Comptroller", Sec-
tion 11 of Article 25 of said Code, title "County Commis-
sioners", sub-title "General Provisions", and Section 13 of
Article 95 of said Code, title "Treasurer"; to repeal and re-
enact, with amendments, Section 160 of Article 81 of said
Code, title "Revenue and Taxes", sub-title "Limitations",
and Sections 161 and 162 of said Article 81, sub-title "Re-
fund of Taxes"; to add five new sections to said Article 81,
sub-title "Refund of Taxes", said new sections to follow im-
mediately after Section 162 of said Article and to be known
as Sections 162A, 162B, 162C, 162D and 162E, providing for
the refund of special taxes, or other fees or charges, and
penalties or interest erroneously or mistakenly paid to the
State; and to repeal inconsistent laws.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 19 of Article 19 of the Annotated Code of
Maryland (1939 Edition), title "Comptroller", and Section 11
of Article 25 of said Code, title "County Commissioners", sub-
title "General Provisions", and Section 13 of Article 95 of
said Code, title "Treasurer", be and the same are hereby re-
pealed.

SEC. 2. And be it further enacted, That Section 160 of
Article 81 of the Annotated Code of Maryland (1939 Edition),
title "Revenue and Taxes", sub-title "Limitations" be and the
same is hereby repealed and re-enacted, with amendments, to
read as follows:

160. All State, County or City taxes of every kind for
which no other period of limitation is prescribed by this
Article shall be collected within four years after they shall
have become due, or else shall be utterly barred; and no such
taxes shall be collected after said period; provided (a)
that when collectors shall have failed to collect such taxes
and receivers or trustees have within said period been ap-
pointed to complete the collection thereof, the period for
collection thereof shall be extended for two years from the time
of the appointment of such receivers or trustees, and (b) that
any action at law or suit in equity for collection of such taxes
or for sale of property to pay the same or for the enforce-
ment of any lien therefor, may, if instituted within the period
hereinabove prescribed be prosecuted as if this section had
never been passed, and any judgment or decree therein may