1814 LAWS OF MARYLAND. [CH. 732
of finality for taxes on tangible personal property assessed
by the Appeal Tax Court of Baltimore and Montgomery
Counties shall be the same as that for real property.
SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (c) of Section 26 of Article 81 of the
Annotated Code of Maryland (1947 Supplement), title "Reve-
nue and Taxes", sub-title "For What Period and As of What
Date Taxes Are Levied", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:
26.
(c) All state, county and/or city taxes required to be
levied upon assessments made by the State Tax Commission,
and all state, county, municipal and other local taxes on
tangible personal property by whomsoever assessed, shall be
levied for the calendar year and as of the first day of January
of such year as the date of finality; except that in Baltimore
and Montgomery Counties the date of finality for taxes on
tangible personal property assessed by the Appeal Tax Court
of Baltimore County shall be the same as may now or here-
after be provided by law for real property.
SEC. 2. And ~be< it further enacted, That this Act shall take
effect June 1, 1949.
Approved May 6, 1949.
CHAPTER 732
(House Bill 432)
AN ACT to repeal and re-enact, with amendments, Section 69
of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Collectors
and Collections", to provide the power to certain officials
in certain counties to decrease or abate an assessment after
the date of finality in order to correct erroneous and im-
proper assessments.
SECTION 1. Be it enacted "by the General Assembly of Mary-
land, That Section 69 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-title
"Collectors and Collections", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:
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