BLAIR LEE III, Acting Governor

1389

39A.

(a) Whenever the supervisors of assessments [or the
department of assessments of Baltimore City] or the State
Department of Assessments and Taxation shall determine that
the assessment of any personal property was erroneous due to
an 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.

67.

(a) The county commissioners in each county, the
chief administrative officer in Montgomery County, and the
[department] SUPERVISOR 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] SUPERVISOR 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 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] SUPERVISOR
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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 2, 1978.

CHAPTER 316
(House Bill 151)
AN ACT concerning

Income Tax — Tax Preference Income
FOR the purpose of providing that the tax preference items