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14 LAMS OF MARYLAND Ch. 7
Approved February 16, 1977.
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CHAPTER 8
(Senate Bill 16)
AN ACT concerning
Assessments — Error Refunds
FOR the purpose of providing for a refund on an
assessment tax bill which is erroneous by reason of
certain errors on the part of the assessing
authority.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 213 and 214(a)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 213 and 214(a) of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:
Article 81 - Revenue and Taxes
213.
Whenever any person shall claim to have erroneously
or mistakenly paid into the treasury of the State more
money for ordinary taxes than was properly and legally
chargeable to or collectible from such person he may file
with the Comptroller of the State a written demand for
the refund thereof, which, if approved by the
Comptroller, shall be refunded out of any funds
appropriated for such purpose, or, if no such funds are
available, shall be certified to the Governor for
inclusion in the next budget. In the case of ordinary
State taxes erroneously or mistakenly paid to any
collector or other agent authorized by law to collect
such taxes, claims for refund may be made upon such
collector or other agent who, if authorized by the State
Comptroller, may refund the same out of any State funds
in the hands of such collector or other agent. No
refund shall be made, approved or certified 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
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