1974                           LAWS OF MARYLAND                      [CH. 852

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 REPAYMENT MAY BE CLEAR FOR JUDICIAL DETERMI-
NATION. 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 RE-
QUESTED.

SEC. 2. AND BE IT FURTHER ENACTED, THAT SECTION
213 OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1957 EDITION), TITLE "REVENUE AND TAXES,"
SUBTITLE "REFUND OF TAXES," AND SECTION 214 (A) OF
ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND
(1962 SUPPLEMENT), TITLE "REVENUE AND TAXES," SUB-
TITLE "REFUND OF TAXES," BOTH BE AND THEY ARE
HEREBY REPEALED AND RE-ENACTED, WITH AMEND-
MENTS, TO READ AS FOLLOWS:

213. STATE TAXES.

WHENEVER ANY PERSON SHALL CLAIM TO HAVE
ERRONEOUSLY OR MISTAKENLY PAID INTO THE TREAS-
URY OF THE STATE MORE MONEY FOR ORDINARY TAXES
THAN WAS PROPERLY AND LEGALLY CHARGEABLE TO OR
COLLECTIBLE FROM SUCH PERSON HE MAY FILE WITH
THE COMPTROLLER OF THE STATE A WRITTEN DEMAND
FOR THE REFUND THEREOF, WHICH, IF APPROVED BY THE
COMPTROLLER, SHALL BE REFUNDED OUT OF ANY FUNDS
APPROPRIATED FOR SUCH PURPOSE, OR, IF NO SUCH
FUNDS ARE AVAILABLE, SHALL BE CERTIFIED TO THE
GOVERNOR FOR INCLUSION IN THE NEXT BUDGET. IN THE
CASE OF ORDINARY STATE TAXES ERRONEOUSLY OR MIS-
TAKENLY PAID TO ANY COLLECTOR OR OTHER AGENT AU-
THORIZED BY LAW TO COLLECT SUCH TAXES, CLAIMS FOR
REFUND MAY BE MADE UPON SUCH COLLECTOR OR OTHER
AGENT WHO, IF AUTHORIZED BY THE STATE COMP-
TROLLER, MAY REFUND THE SAME OUT OF ANY STATE
FUNDS IN THE HANDS OF SUCH COLLECTOR OR OTHER
AGENT. NO REFUND SHALL BE MADE, APPROVED OR CER-
TIFIED 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 EXCESSIVE;
PROVIDED, HOWEVER, THAT THIS PROHIBITION SHALL
NOT APPLY TO ANY CASE IN WHICH A PERSON HAS PAID
A TAX BILL WHICH IS ERRONEOUS BY REASON OF ANY
MERE MATHEMATICAL, MECHANICAL OR OTHER CLERI-
CAL ERROR BY THE TAXING AUTHORITY, EXCLUSIVE OF
ANY ERROR OF VALUATION, IN THE COMPUTATION, CAL-
CULATION OR RECORDATION OF THE ASSESSMENT UPON
WHICH SAID TAX BILL IS BASED. SUCH CLAIM FOR RE-
FUND SHALL BE IN SUCH FORM, VERIFIED IN SUCH MAN-
NER, CONTAIN SUCH INFORMATION AND BE SUPPORTED
BY SUCH DOCUMENTS AS MAY BE PRESCRIBED BY REGU-