1210 LAWS OF MARYLAND. [CH. 701

was so paid. No refund shall be made or approved in any
case where it appears that the assessment upon which such
taxes were levied and collected has become final and has not
been modified on appeal as provided in this Article, and the
only basis for the refund is a claim that such assessment
was erroneous or excessive. Such claim for refund shall be
in such form, verified in such manner, contain such informa-
tion and be supported by such documents as may be prescribed
by regulations of the County Commissioners or Mayor and
City Council of Baltimore and shall be filed within three years
from the date of the payments of the ordinary taxes for which
refund is requested.

SEC. 4. And be it further enacted, That five new sections be
and the same are hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Refund of Taxes", said new section to follow imme-
diately after Section 162 of said Article, to be known as Sec-
tions 162A, 162B, 162C, 162D and 162E, and to read as
follows:

162A. Whenever any person shall have erroneously or mis-
takenly paid to the State more money for special taxes imposed
by this Article or other fees or charges, than was properly
and legally payable, or shall have paid any special taxes which
were erroneously or illegally assessed or collected, or penalties
or interest thereon collected without authority, or in any other
manner wrongfully collected, he may file with the Department
a written claim for the refund thereof. The Department shall
investigate the merits of such claim, and the taxpayer filing
the same shall be entitled to a hearing thereon before the De-
partment. Such claim for refund shall be in such form, veri-
fied in such manner, contain such information and be sup-
ported by such documents as may be prescribed by regulations
of the Department, and shall be filed within three years from
the date of the payment of the special taxes, fees, charges,
penalties or interest for which refund is requested.

162B. If after investigation and hearing the Department
determines that such claim is just and proper and should be
allowed, in whole or in part, it shall so notify the Comptroller
and the claim for refund shall be allowed, otherwise the same
shall be disallowed; provided, however, that no claim or refund
shall be allowed as to any taxes, fees, charges, penalties or in-
terest paid more than three years prior to the filing of such
claim for refund. If the Department determines that such
claim is not just and proper and should not be allowed, it
shall disallow such claim for refund. Notice of the action of
the Department in allowing or disallowing such claim for re-