J. MILLARD TAWES, Governor                     1973

ment), title "Revenue and Taxes," subtitle "Refund of Taxes," TO
REPEAL AND RE-ENACT, WITH AMENDMENTS, SECTION
213 OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1957 EDITION), TITLE "REVENUE AND TAXES,"
SUBTITLE "REFUND OF TAXES," AND TO REPEAL AND
RE-ENACT, WITH AMENDMENTS, SECTION 214 (A) OF
ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND
(1962 SUPPLEMENT), TITLE "REVENUE AND TAXES,"
SUBTITLE "REFUND OF TAXES," to make the authority for
refund of certain taxes erroneously paid applicable notwithstand-
ing any other prohibition CERTAIN PROHIBITIONS of law on
refunds of taxes erroneously paid.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 214 (c) of Article 81 of the Annotated Code of Mary-
land (1962 Supplement), title "Revenue and Taxes," subtitle "Refund
of Taxes," be and it is hereby repealed and re-enacted, with amend-

ments, to read as follows:

214.

(c) [When] Notwithstanding the provisions of subsection (a)

above or of any other applicable law, when any person has paid in

full any tax bill which was erroneously computed or calculated, the
taxpayer may file with the collector in any county or of Baltimore
City a written application for a refund in the amount of the erroneous
computation or calculation, and if approved by the collector and the

county commissioners, county council, or the bureau of assessments

of Baltimore City, the county commissioners, county council or mayor

and city council of Baltimore shall provide for payment of said

claim either from available current funds or by tax levy to raise

the money necessary to make the refund. In the event of refusal

by the collector to pay a claim for 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 para-

graphs or counts so that the issue or issues of repayment 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.

(C) REFUND OF ERRONEOUS COMPUTATION OR CAL-
CULATION.—WHEN ANY PERSON HAS PAID IN FULL ANY
TAX BILL WHICH WAS ERRONEOUSLY COMPUTED OR CAL-
CULATED, THE TAXPAYER MAY FILE WITH THE COL-
LECTOR IN ANY COUNTY OR BALTIMORE CITY A WRITTEN
APPLICATION FOR A REFUND IN THE AMOUNT OF THE
ERRONEOUS COMPUTATION OF CALCULATION, AND IF AP-
PROVED BY THE COLLECTOR AND THE COUNTY COMMIS-
SIONERS, COUNTY COUNCIL, OR THE BUREAU OF ASSESS-
MENTS OF BALTIMORE CITY, THE COUNTY COMMIS-
SIONERS, COUNTY COUNCIL OR MAYOR AND CITY COUN-
CIL OF BALTIMORE SHALL PROVIDE FOR PAYMENT OF
SAID CLAIM EITHER FROM AVAILABLE CURRENT FUNDS
OR BY TAX LEVY TO RAISE THE MONEY NECESSARY TO
MAKE THE REFUND. IN THE EVENT OF REFUSAL BY THE
COLLECTOR TO PAY A CLAIM FOR REFUND UNDER THIS