J. MILLARD TAWES, GOVERNOR                            885

the collector for such county, or to the mayor and city council of
Baltimore, or the collector for Baltimore City, more money for or-
dinary county or city taxes than was properly and legally chargeable
to or collectible from such person, he may file with the collector in
any county or the appeal tax court in Baltimore City a written ap-
plication for the refund thereof, and if approved by such collector,
or the said appeal tax court the said county commissioners or the
mayor and city council of Baltimore shall levy and pay to such per-
son any money that was so paid. No refund shall be made or ap-
proved in any case where it appears that the assessment upon which
such taxes were levied and collected has become final and has not
been modified on appeal as provided in this article, and the only basis
for the refund is a claim that such assessment was erroneous or ex-
cessive. Such claim for refund shall be in such form, verified in such
manner, contain such information and be supported by such docu-
ments as may be prescribed by regulations of the county commis-
sioners or ordinance of the mayor and city council of Baltimore
and shall be filed within three years from the date of the pay-
ments of the ordinary taxes for which refund is requested.

(b). In those cases in which eligible persons, firms, or corpora-
tions claim local tax exemptions under the provisions of Section
511 of Public Law 1020 passed by the Congress of the United States
in the year 1956 or of any amendment thereto, after payment of the
full tax bill without allowance for such exemptions, said taxpayer
may file with the collector in any county or of Baltimore City a writ-
ten application for a refund in the amount of the exemption, and if
approved by the collector and the county commissioners or the Bu-
reau of Assessments of Baltimore City, the county commissioners
or the Mayor and the City Council of Baltimore City shall provide
for payment of said claim either from available current funds or by
tax levy to raise the money necessary to make such refund. In the
event of refusal by the collector to pay a claim for a refund under
this subsection, the remedy of the taxpayer shall be an action on
implied assumpsit setting forth clearly the nature of the claim in
appropriate paragraphs or counts so that the issue or issues of re-
payment may be clear for judicial determination. Such suit shall be
filed within three years from the date of the payment of the tax bill
against which such claim for refund is requested.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 28, 1959.

CHAPTER 604
(Senate Bill 409)

AN ACT to propose an amendment to Section 40A of Article 3 of
the Constitution of Maryland, title "Legislative Department", to

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.