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1865
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MARVIN MANDEL, Governor
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Assessments — Abatement
FOR the purpose of authorizing certain authorities in the
counties and Baltimore City to decrease or abate an
assessment after the date of finality, in certain
cases, without the approval of the property tax
assessment appeal board.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 67(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 Section 67(a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
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.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
Approved April 29, 1977.
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