J. MILLARD TAWES, Governor                       369

ment Volume), title "Revenue and Taxes", subtitle "Refund of
Taxes", and to add a new Section 214C to said Article and sub-
title, to follow immediately after Section 214B thereof, to elimi-
nate the requirement of the present Section 214 (c) that appeals
from a refusal by the collector to pay a claim for a refund under
subsection (c) shall be by an action on implied assumpsit, and to
provide that all appeals from final determinations on claims for
refunds of ordinary taxes shall be taken to the Maryland Tax
Court.

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 (1965 Replacement Volume), title "Revenue and Taxes", sub-
title "Refund of Taxes", be and it is hereby repealed and re-enacted,
with amendments; and that a new Section 214C be and it is hereby
added to said Article and subtitle of the Code (1965 Replacement
Volume), to follow immediately after Section 214B, and all to read
as follows:

214.

(c) 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 calcu-
lation, and if approved by the collector and the county commis-
sioners, 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 col-
lector 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 paragraphs 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.]

214C.

Any person filing a claim for a refund of ordinary taxes under
Section 213 or Section 214 of this subtitle, or the supervisor of
assessments or the Director of the State Department of Assessments
and Taxation, as the case may be, on behalf of the State or county
or city, may appeal to the Maryland Tax Court from the final deter-
mination of the refunding authority. Said appeal shall be taken
within 30 days from the date of mailing of the notice of its deter-
mination by said authority.

Sec. 2. And be it further enacted, That this Act shall take effect
on June 1, 1966.

Approved April 14, 1966.