MARVIN MANDEL, Governor

2819

Article 81 — Revenue and Taxes
67.

(A)    The county commissioners in each county, the
chief administrative officer 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 chief administrative officer in
Montgomery 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,
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.

[[(B) IN BALTIMORE CITY, WHEN ALL OR A PORTION OF
PROPERTY IS ACQUIRED FOR MUNICIPAL USE, THE DIRECTOR OF
THE DEPARTMENT OF ASSESSMENTS, UPON NOTIFICATION BY THE
CITY SOLICITOR, SHALL DECREASE OR ABATE THE ASSESSMENT
PERTAINING TO THE PROPERTY OR TO THE PORTION ACQUIRED,
REGARDLESS OF THE DATE OF FINALITY. THE DECREASE OR
ABATEMENT SHALL TAKE EFFECT AS OF THE DATE TO WHICH
ADJUSTMENTS ARE COMPUTED IN THE SETTLEMENT FOR THE
PROPERTY, OR AS OF THE DATE THAT POSSESSION OF THE
PROPERTY IS GRANTED TO BALTIMORE CITY BY AN ORDER OF
COURT PURSUANT TO SUBTITLE 21-16 OF THE CODE OF PUBLIC
LOCAL LAWS OF BALTIMORE CITY (1969), AS AMENDED.]]

(B)   (1) WHEN THE STATE, ANY COUNTY, OR BALTIMORE
CITY ACQUIRES ALL OR A PORTION OF ANY PROPERTY FOR PUBLIC
PURPOSES, THE REAL PROPERTY TAXES ON THE PROPERTY SHALL
BE ABATED OR DECREASED BY THE SUPERVISOR OF ASSESSMENTS
FROM THE DATE OF ACQUISITION OF THE PROPERTY. AT THE
TIME OF SETTLEMENT. THE SETTLEMENT OFFICER SHALL RETAIN
FROM ANY AVAILABLE FUNDS SUFFICIENT MONIES TO PAY ANY
PROPERTY TAXES DUE FOR THE PROPERTY TO THE DATE OF
ACQUISITION BY THE STATE, COUNTY, OR BALTIMORE CITY WHICH
SHALL BE NON-REFUNDABLE.

(2) WHEN TAXES HAVE BEEN PREPAID BY THE OWNER.
THE SETTLEMENT OFFICER SHALL REIMBURSE THE OWNER FOR THAT
PORTION OF THE PREPAID TAXES WHICH IS ATTRIBUTABLE TO THE