J. MILLARD TAWES, Governor                       1975

LATIONS OF THE COMPTROLLER, AND SHALL BE FILED
WITHIN THREE YEARS FROM THE DATE OF THE PAYMENT
OF THE ORDINARY TAXES FOR WHICH REFUND IS RE-
QUESTED.

214. COUNTY OR BALTIMORE CITY TAXES.

(A) GENERALLY.—WHENEVER ANY PERSON SHALL
CLAIM TO HAVE ERRONEOUSLY OR MISTAKENLY PAID TO
THE COUNTY COMMISSIONERS OF ANY COUNTY, OR TO THE
COLLECTOR FOR SUCH COUNTY, OR TO THE MAYOR AND
CITY COUNCIL OF BALTIMORE, OR THE COLLECTOR FOR
BALTIMORE CITY, MORE MONEY FOR ORDINARY 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
APPLICATION FOR THE REFUND THEREOF, AND IF AP-
PROVED 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 PERSON ANY MONEY THAT WAS SO PAID. NO
REFUND SHALL BE MADE OR APPROVED 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 PRO-
VIDED 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 ERRON-
EOUS BY REASON OF ANY MERE MATHEMATICAL, ME-
CHANICAL OR OTHER CLERICAL ERROR BY THE TAXING
AUTHORITY, EXCLUSIVE OF ANY ERROR OF VALUATION,
IN THE COMPUTATION, CALCULATION OR RECORDATION
OF THE ASSESSMENT UPON WHICH SAID TAX BILL IS
BASED. SUCH CLAIM FOR REFUND SHALL BE IN SUCH
FORM, VERIFIED IN SUCH MANNER, CONTAIN SUCH IN-
FORMATION AND BE SUPPORTED BY SUCH DOCUMENTS AS
MAY BE PRESCRIBED BY REGULATIONS OF THE COUNTY
COMMISSIONERS OR ORDINANCE OF THE MAYOR AND CITY
COUNCIL OF BALTIMORE AND SHALL BE FILED WITHIN
THREE YEARS FROM THE DATE OF THE PAYMENTS OF THE
ORDINARY TAXES FOR WHICH REFUND IS REQUESTED.

Sec. 2 3. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved May 6, 1963.

CHAPTER 853
(House Bill 491)

AN ACT to add a new subsection to Section 76 of Article 89B of the
Annotated Code of Maryland (1957 Edition), title "State Roads,"