MARVIN MANDEL, Governor                             2231

same shall take effect from the date of its passage.
Approved May 31, 1974.

CHAPTER 658
(Senate Bill 859)
AN ACT concerning

Revenue and Taxes — Refund of Taxes

FOR the purpose of [[repealing]] amending those
provisions dealing with the refund of personal
property taxes paid under erroneous assessment, and
giving taxpayers the right to a refund where certain
errors were made.

BY repealing and re-enacting, with amendments.

Article 81 — Revenue and Taxes

Section 39A

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

BY repealing and re—enacting, with amendments.

Article 81 — Revenue and Taxes

Section 214(a)

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 39A of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

[[[ ]]39A.

(a) Whenever the supervisors of assessments or the
department of assessments of Baltimore City or the State
Department of Assessments and Taxation shall determine
that the assessment of any personal property was