J. MILLARD TAWES, Governor                       1765

Taxes already paid which under the provisions of this section
would otherwise have been reduced or cancelled shall be refunded
in the manner provided in Sections 213 and 214 of this Article.

32.

As soon as may be practicable after the date of finality in each
year and in any event before the first day of [the fourth succeeding
month] July next following the county commissioners of each county
and [the legislative department of] the mayor and city council of
Baltimore or any other city shall fix the rate of county or city taxa-
tion for such ensuing year on all assessments, persons or property
subject to taxation under this article in such county or city and for
which the rate is not fixed by this article; [except in Caroline, Queen
Anne's and Talbot counties where the levy shall be made before
the first day of the fifth month after the date of finality in said
county; and except in Charles County where the levy shall be made
before the first day of the third month after the date of finality in
said county;] provided that where any fixed or limited rate of county
and/or city taxes is prescribed by this article, such county and/or
city taxes are hereby levied at such respective rates upon all assess-
ments, persons and property liable thereto under the provisions of
this article, and it shall not be necessary for the county commissioners
of any county or the [legislative department] authorities of any city
to pass any resolution or ordinance levying the same.

46.

As soon after the date of finality, as is practicable, as of the semi-
annual date of finality, and before taxes become due and payable in
each year, the supervisors of assessments of the several counties and
department of assessments of Baltimore City shall prepare and de-
liver to the collector a book or statement showing the valuation and
assessment of all property subject to taxation in each county and
Baltimore City as it shall appear upon the assessment books of the
supervisors of assessments and department of assessments of Balti-
more City on said date of finality or semi-annual date of finality;
such book or statement shall contain a full list of all the real estate
and improvements thereon as the same has been valued and assessed
with the owners thereof as appearing on the records of the super-
visors of assessments, and department of assessments of Baltimore
City (and in Baltimore City it shall be by blocks corresponding so
far as possible with the block numbers used in the record office of
the Superior Court of Baltimore City) with the location and de-
scription of each piece or parcel of ground so assessed and valued,
and shall also contain an alphabetical list of all persons to whom
personal property has been assessed with the amounts of such assess-
ments, and of the several classes thereof bearing different rates of
taxation. The said book or statement shall as to property listed
thereon be designated as the tax roll for the succeeding year. The
supervisors of assessments of the several counties and department of
assessments of Baltimore City shall certify to the collector of taxes
the various rates of taxation applicable to the several classes of
property contained in said book or statement, including the classes
of property to be certified to such collector by the State Department
of Assessments and Taxation and subject to taxation in such county
and Baltimore City.