WM. PRESTON LANE, JR., GOVERNOR 235

certain fraternal organizations and women's clubs on prop-
erty which would not have been assessed had Chapter 134
of the Acts of 1949 been in effect at the time the assessment
was levied; and to provide for a refund of any taxes paid
as a result of such an assessment.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the County Commissioners of any county, the
Mayor and City Council of Baltimore City, THE MAYOR
AND CITY COUNCIL OF ANY INCORPORATED MUNICI
PALITY OF THE STATE, and the Comptroller of the State
are hereby authorized and directed to abate any assessment
for taxes levied during either 1948 AND/OR 1949 on account
of any property which would have been exempt from assess-
ment under the provisions of Chapter 134 of the Acts of the
Regular Session of 1949, amending sub-section (7) of Section
7 of Article 81 of the Annotated Code (1947 Supplement), if
said Chapter 134 had been in effect at the time such property
was assessed. If the taxes have been paid on any such
assessment, the County Commissioners of the county, the
Mayor and City Council of Baltimore, THE MAYOR AND
CITY COUNCIL OF ANY INCORPORATED MUNICI-
PALITY OF THE STATE, or the State Comptroller, as the
case may be, is hereby authorized and directed to refund any
and all taxes paid on such property. Any person, firm, asso-
ciation or corporation which has been assessed for taxes on
any such property, or which has paid taxes on any such
assessment, may present a request in writing for either an
abatement or a refund of the taxes. The County Commission-
ers, Mavor and City Council of Baltimore City, THE MAYOR
AND CITY COUNCIL OF ANY INCORPORATED MUNICI-
PALITY OF THE STATE, or State Comptroller, as the case
may be, shall promptly abate any assessment on any such
property, if the taxes therefor have not been paid; and if the
County Commissioners, Mayor and City Council, THE
MAYOR AND CITY COUNCIL OF ANY INCORPORATED
MUNICIPALITY OF THE STATE, or Comptroller, as the
case may be, shall ascertain as a fact that taxes have been paid
on the assessment of any such property, he or it shall there-
upon refund such taxes from any monies appropriated and
available for that purpose. If no monies have been appro-
priated for such purpose, or if none are available, an appro-
priation for such refund shall be included in the next budget
for the county, City, or State, as the case may be.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1950.

Approved March 28, 1950.