2232                                          LAWS OF MARYLAND [Ch. 658

erroneous due to an [[existing]] exemption to which the
taxpayer was entitled at the time of assessment BY VIRTUE
OF A REGULATION. ADMINISTRATIVE INTERPRETATION, OR
CONTROLLING CASE LAW EXISTING AS OF THE DATE OF
ASSESSMENT , the taxpayer shall be entitled to a refund
of the personal property taxes paid according to the
erroneous assessment, notwithstanding the failure to
protest and appeal the erroneous assessment in accordance
to the provision of this article.

(b) Any taxpayer who shall apply within [[five
(5)]] [[THREE (3) years]] ONE YEAR from the date of
finality for assessment for any tax year shall be
eligible for a refund under this section for any taxes
paid for such tax year as a result of [[any]] SUCH
erroneous assessment of personal property[[; provided,
however, that any taxpayer shall have until July 1, 1973,
to apply for and be eligible for such refund based on any
erroneous assessment of personal property made since
December 31, 1965.]]].

SECTION 2. AND BE IT FURTHER ENACTED, That Section
214(a) 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1973 Supplement) be and it is hereby repealed and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
214.

(a) Whenever any person shall claim to have
erroneously or mistakenly paid to the county
commissioners of any county, or to the collector for such
county, or to the collector or other official of any
municipality, or to the mayor and city council of
Baltimore, or the collector for Baltimore City, more
money for ordinary county or city taxes than was properly
and legally chargeable to or collectible from such
person, he may file with the collector in any county or
municipality or the appeal tax court in Baltimore City, a
written application for the refund thereof, and if
approved by such collector, or the said appeal tax court
the said county commissioners or the said municipal
officials or the mayor and city council of Baltimore
shall levy and pay to such person any money that was so
paid. No refund shall be made or approved in any case
where it appears that the assessment upon which such
taxes were levied and collected has become final and has
not been modified on appeal as provided in this article,
and the only basis for the refund is a claim that such
assessment was erroneous or excessive; provided, however,
that this prohibition shall not apply to any case in