SPIRO T. AGNEW, Governor                        111

"Collectors and Collections," be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

67.

The county commissioners in each county, the County Manager in
Montgomery County, and the department of assessments in Baltimore
City, as to local taxes, and the Comptroller upon certificates of the
county commissioners, THE COUNTY MANAGER IN MONT-
GOMERY COUNTY, or department of assessments in Baltimore
City, as to State taxes, shall make all just allowances to the respective
collectors for insolvencies and removals and for refunds of taxes
made in accordance with the provisions of law. The final assessing
authority, the supervisor of assessments and the county treasurer
(in Montgomery County the director of finance) of each county and
in Baltimore City, the city solicitor, the supervisor of assessments
and the director of the department of assessments, and in any
incorporated town in Caroline County, the town boards, may by an
order, decrease or abate an assessment after the date of finality for
any year, whether a protest against said assessment was filed before
the date of finality or not, in order to correct erroneous and improper
assessments and to prevent injustice, provided, that the reasons for
such decrease or abatement shall be clearly set forth in such order.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved March 24, 1967.

CHAPTER 101
(House Bill 61)

AN ACT to authorize and empower the County Commissioners for
Prince George's County, from time to time, to borrow not exceed-
ing Two Million Dollars ($2,000,000) in order to create and estab-
lish a fund to be known as the Revolving Land Acquisition Fund,
which fund shall be used to acquire land for future County use;
and to effect such borrowing by the issuance and sale to the high-
est bidder or bidders at public sale of its general obligation, serial
maturity coupon bonds in like par amount; empowering said County
to fix and determine, by resolution, the form, tenor, interest rates
or method of arriving at the same, terms, including redemption
and registration provisions, conditions, maturities and all other
details incident or necessary to the issuance, public sale and de-
livery of said bonds, without reference to any other law heretofore
enacted; prescribing the method and manner of selling said bonds
at public sale; empowering said County, subject to certain limi-
tations, to sell said bonds at, above or below the par value thereof;
empowering said County to refund any of said bonds purchased
or redeemed in advance of maturity; empowering and directing
said County to apply to the payment of principal and interest of
said bonds and said refunding bonds any funds received from the
State of Maryland and the United States of America, which may
be properly allocable to said purpose; empowering and directing
said County to contract to levy and to levy, impose and collect