THEODORE R. McKELDIN, GOVERNOR                   793

title "Revenue and Taxes", sub-title "Collectors and Collections"
including Queen Anne's County in certain provisions allowing the
County Commissioners to abate an assessment after the date of
finality for certain purposes.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 66 of Article 81 of the Annotated Code of Maryland
(1954 Supplement), 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and Collections", be and it is hereby repealed and re-enacted, with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 Baltimore 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 and Montgomery counties the appeal tax court
of the county and in Allegany, Cecil, Kent, Caroline, Washington,
Carroll, Anne Arundel, Calvert, Charles, St. Mary's, Talbot, Wicom-
ico and Worcester, Prince George's, Queen Anne'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 supervisor of assessments of the county and by the treasurer of
the county (in Montgomery County the director of the department
of finance) respectively, 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, pro-
vided 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 assessment after the date
of finality for any year whether or not a protest against said assess-
ment was filed before the date of finality 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
the order.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 18, 1955.

CHAPTER 455
(Senate Bill 506)

AN ACT to repeal and re-enact, with amendments, Section 20 (f) of
Article 89B of the Annotated Code of Maryland (1951 Edition),

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.