1332 LAWS OF MARYLAND [CH. 658

THEREIN TO THE BOARD OF MUNICIPAL AND
ZONING APPEALS AND TO THE SUPERVISOR OF
ASSESSMENTS IN BALTIMORE CITY, AND MAK-
ING CERTAIN ALTERNATE PROVISIONS FOR DE-
CREASING OR ABATING ASSESSMENTS AFTER
THE DATE OF FINALITY IN BALTIMORE CITY.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 66 of Article 81 of the Annotated
Code of Maryland (1951 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is hereby repealed and re-enacted, with amendments, to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:

66. The County Commissioners in each county and the
Department of Assessment in Baltimore City, as to local
taxes, and the Comptroller upon certificates of the County
Commissioners or Department of Assessment in Balti-
more City, as to State taxes, shall make all just allowances
to the respective collectors for insolvencies and removals
and for refunds of taxes made in accordance with the
provisions of law. In Baltimore City the Board of Mu-
nicipal and Zoning Appeals, in Baltimore and Montgomery
Counties the Appeal Tax Court of the County and in Alle-
gany, Cecil, Kent, CAROLINE, WASHINGTON, CAR-
ROLL, ANNE ARUNDEL, CALVERT, CHARLES, ST.
MARY'S, TALBOT, DORCHESTER, WICOMICO AND
WORCESTER, Prince George's and Harford Counties the
County Commissioners, AND IN ANY INCORPORATED
TOWN IN CAROLINE COUNTY, THE TOWN BOARDS
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 Montgomery Coun-
ty the Director of the Department of Finance) RESPEC-
TIVELY, decrease or abate an assessment after the date of
finality for any year, whether a protest against said assess-
ment was filed before the date of finality or not, in order to
correct erroneous and improper assessments and to prevent
injustice, provided that the reasons for such decrease or
abatement shall be clearly set forth in such order. IN
BALTIMORE CITY THE BOARD OF MUNICIPAL AND
ZONING APPEALS BY AN ORDER IN WRITING
SIGNED BY A MAJORITY OF THE MEMBERS
THEREOF MAY DECREASE OR ABATE AN ASSESS-
MENT AFTER THE DATE OF FINALITY FOR ANY
YEAR WHETHER OR NOT A PROTEST AGAINST
SAID ASSESSMENT WAS FILED BEFORE THE