1090                            Laws of Maryland                      [Ch. 349

(3.) If an appeal is taken from a final judgment, more than 120
days after the receipt by the clerk of the lower court of a mandate
of the Court of Appeals evidencing the dismissal of the appeal, the
affirmance of the judgment, the entry of judgment pursuant to
Maryland Rule 875, or the modification of the judment JUDGMENT
without the award of a new trial. For the purposes of this section, an
appeal stricken out pursuant to Maryland Rule 813, or voluntarily
abandoned, shall be deemed not to have been taken, but, if the appeal
so stricken out or voluntarily abandoned was taken by the defendant,
the plaintiff may abandon the proceeding within 120 days after the
appeal is so abandoned or stricken out, provided taking has not
occurred, and, not thereafter.

(d) Recovery by defendant on account of legal, appraisal and
engineering fees.—Upon the abandonment of a condemnation pro-
ceeding, the defendant shall be entitled to recover from the plaintiff
the reasonable legal, appraisal and engineering fees actually incurred
by the defendant because of the condemnation proceeding. If the
parties agree as to the proper amount to be recovered by the defendant
on account of such fees, they shall file with the clerk of the court a
writing evidencing their agreement, and the clerk shall thereupon
enter the amount agreed upon as a part of the costs. If the parties
cannot agree as to the proper amount to be recovered by the de-
fendant on account of such fees, the matter shall be determined
by the court upon motion of either party, and the amount so deter-
mined by the court shall be entered as a part of the costs.

12-111. Payment and Adjustment of Taxes.

(a)    Taxes paid by condemnee.—Where taxes have been paid by
the condemnee or his predecessor in title, the condemnee shall be
entitled to receive from the condemnor in addition to the damages
awarded for the premises taken an amount of money which bears the
same ratio to the entire amount of taxes on the premises taken as
the part of the taxable year remaining on the date of taking bears
to the entire taxable year.

(b)    Adjustment of taxes not paid.—(1.) Where taxes have not
been paid and all of the property covered by an assessment is con-
demned, condemnor may deduct from the damages awarded to the
condemnee an amount of money which bears the same ratio to the
entire amount of the taxes on the condemned property as the part of
the taxable year which has expired on the date of taking bears to the
entire taxable year.

(2.) Where the taxes have not been paid and a part of the prop-
erty covered by an assessment is taken, the condemnor may deduct
from the damages awarded an amount of money equal to the taxes due
and payable on the portion of the property covered by the assessment
which is not taken plus an amount of money which bears the same
ratio to the amount of the taxes on the property taken as the part
of the taxable year which has expired on the date of taking bears to the
entire taxable year.

(c)    Same—Determination of amount.—The amount of the ad-
justment for taxes under this section shall be as the condemnor
and condemnee shall agree, or if they are unable to agree, the amount
shall be determined upon petition of either party by a judge of the
court in which the condemnation proceedings were filed, or, if there