1320                             Laws of Maryland                        [Ch. 757

THE DATE OF FINALITY, IN THE SEVERAL POLITICAL
SUB-DIVISIONS AND RELATING ALSO TO THE PRO-
CEDURE FOR SUCH DECREASE OR ABATEMENT.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 67 of Article 81 of the Annotated Code of Maryland
(1957 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Collections", be and it is hereby repealed and re-enacted, with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:

67.

The county commissioners in each county and department of
assessments in Baltimore City, as to local taxes, and the Comptroller
upon certificates of the county commissioners or department of
assessments 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 City the director of assessments, and [in] in Balti-
more and Montgomery counties the appeal tax court of the county
and in Allegany, Cecil, Dorchester, 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 Directors of Assessments in Baltimore City and 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
LAW. THE FINAL ASSESSING AUTHORITY, THE SUPER-
VISOR OF ASSESSMENTS AND THE COUNTY TREASURER
(IN MONTGOMERY COUNTY THE DIRECTOR OF FINANCE)
OF EACH COUNTY AND IN BALTIMORE CITY, THE CITY
SOLICITOR, THE SUPERVISOR OF ASSESSMENTS AND THE
DIRECTOR OF THE DEPARTMENT OF ASSESSMENTS, AND
IN ANY INCORPORATED TOWN IN CAROLINE COUNTY, THE
TOWN BOARDS, MAY BY AN ORDER, DECREASE OR ABATE
AN ASSESSMENT AFTER THE DATE OF finality for any year,
whether a protest against said assessment was filed before the date
of finality or not, in order to correct erroneous and improper assess-
ments and to prevent injustice, provided, that the reasons for such
decrease or abatement shall be clearly set forth in such order.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved May 3, 1961.

CHAPTER 757
(House Bill 644)

AN ACT to repeal and re-enact, with amendments, Section 119 (a)
of Article 52 of the Annotated Code of Maryland (1960 Supple-