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15
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MARVIN MANDEL, Governor
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assessment was erroneous or excessive; provided, however,
that this prohibition shall not apply to any case in
which a person has paid a tax bill which is erroneous by
reason of any mere mathematical, mechanical or other
clerical error by the taxing authority, [exclusive of any
error of valuation, in the computation, calculation or
recordation of the assessment upon which said tax bill is
based] AUTHORITY OR ASSESSING AUTHORITY EXCLUSIVE OF
ANY ERROR OF VALUATION. Such claim for refund shall be
in such form, verified in such manner, contain such
information and be supported by such documents as may be
prescribed by regulations of the Comptroller, and shall
be filed within three years from the date of the payment
of the ordinary taxes for which refund is requested.
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
which a person has paid a tax bill which is erroneous by
reason of any mere mathematical, mechanical or other
clerical error by the taxing authority, or [the taxpayer,
exclusive of any error of valuation, in the computation,
calculation or recordation of the assessment upon which
said tax bill is based] AUTHORITY OR THE ASSESSING
AUTHORITY EXCLUSIVE OF ANY ERROR OF VALUATION. Such
claim for refund shall be in such form, verified in such
manner, contain such information and be supported by such
documents as may be prescribed by regulations of the
county commissioners or ordinance of any municipality or
ordinance of the Mayor and City Council of Baltimore and
shall be filed within three years from the date of the
payments of the ordinary taxes for which refund is
requested.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
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