864                               LAWS OF MARYLAND                        [CH. 521

CHAPTER 521
(House Bill 693)

AN ACT to repeal and re-enact, with amendments, Section 66 of
Article 81 of the Annotated Code of Maryland (1954 Supplement),
title "Revenue and Taxes," sub-title "Collectors and Collections/'
including Dorchester County under law relating to adjustment of
tax assessments.

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and Collections," be and it is hereby repealed and re-enacted, with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. Allowances for insolvencies, removals and refunds; decreases
in assessments after date of finality.

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 as-
sessment 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, Dorchester, Kent, Caroline, Wash-
ington, Carroll, Anne Arundel, Calvert, Charles, St. Mary's, Talbot,
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
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 finaility 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
assessment was filed before the date of finality 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 the order.

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

Approved April 18, 1955.

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.