144                                   LAWS OF MARYLAND                          [CH. 144

or county council of any county or the Mayor and City Council of
Baltimore of the assessment of any property which is subject to
assessment under the provisions of Section 13 (b) of this article,
the county commissioners or county council of any county, and the
Mayor and City Council of Baltimore, are hereby authorized to pro-
vide, by general resolution or ordinance, for the payment of tangible
personal property taxes imposed by subsection (2) of section 8 of
this article not in excess of an amount determined by applying the
current rate to the assessment for the last preceding year for which
such assessment is available. Notwithstanding any provision in this
article to the contrary, estimated tax bills rendered on the basis of
the assessment for the last preceding year for which such assessment
is available shall be subject to such interest and penalties as have
been established pursuant to subsections (a) and (b) of section 48
of this article. If the amount so paid is less than the tax as finally
determined, the taxpayer shall be billed for the difference, and if the
amount so paid is greater than the tax as finally determined, the tax-
payer shall be entitled to a refund of the difference. REFUNDED
THE DIFFERENCE, WITH INTEREST. Any bill rendered for
an additional amount as finally determined under the provisions
of this section, if not paid within thirty days thereof, shall be subject
to such interest and penalties as may be established by general
resolution or ordinance of the county commissioners or county council
of any county or the Mayor and City Council of Baltimore.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved March 11, 1965.

CHAPTER 144
(House Bill 242)

AN ACT to add new Section 146A to the Code of Public Local Laws
of Worcester County (1961 Edition, being Article 24 of the Code
of Public Local Laws of Maryland), title "Worcester County,"
subtitle "Election Districts," to follow immediately after Section
146 thereof, to change the boundary line between the Pocomoke
Election District and the Stockton Election District in Worcester
County.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 146A be and it is hereby added to the Code of Public
Local Laws of Worcester County (1961 Edition, being Article 24
of the Code of Public Local Laws of Maryland), title "Worcester
County," subtitle "Election Districts," to follow immediately after
Section 146 thereof, and to read as follows:

146A.

The boundary line between the Pocomoke District No. 1 and the
Stockton District No. 8 south of the Pocomoke River is hereby
changed to the following boundary line: