THEODORE R. MCKELDIN, GOVERNOR 1027
CHAPTER 326
(Senate Bill 374)

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", as said section was amended
by Chapter 732 of the Acts of 1949, including Cecil
AND KENT County COUNTIES with the list of coun-
ties which may decrease or abate an assessment after
the date of finality in order to correct erroneous and
improper assessments*, CORRECTING AN OBSOLETE
REFERENCE IN SAID SECTION AND AUTHORIZ-
ING UNDER CERTAIN PROCEDURE IN BALTI-
MORE CITY A DECREASE OR ABATEMENT OF AN
ASSESSMENT AFTER THE DATE OF FINALITY.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 69 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Collectors and Collections", as said section was
amended by Chapter 732 of the Acts of 1949, be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:

69. The County Commissioners in each county and the
[Bureau] Department of Assessment in Baltimore City,
as to local taxes, and the Comptroller upon certificates of
the County Commissioners or [Bureau] Department of
Assessment in Baltimore City, as to State taxes, shall make
all just allowances to the respective collectors for insol-
vencies and removals and for refunds of taxes made in
accordance with the provisions of law. In BALTIMORE
CITY THE BOARD OF MUNICIPAL AND ZONING
APPEALS, IN Baltimore and Montgomery Counties the
Appeal Tax Court of the County and in Cecil, KENT,
Prince George's and Harford Counties the County Commis-
sioners may, by an order in writing signed by a majority of
the members thereof, and approved in writing by the Super-
visor of Assessments IN BALTIMORE CITY AND of
the County and by the Treasurer of the County, (in Mont-
gomery County the Director of the Department of Finance),
decrease or abate an assessment after the date of finality

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.