HARRY HUGHES, Governor

577

MECHANICAL, OR OTHER CLERICAL ERROR MADE BY THE TAXING AUTHORITY
OR ASSESSING AUTHORITY, AND NOT BECAUSE OF AN ERROR OF VALUATION.

REVISOR'S NOTE: Subsections (a) and (c) of this section are
new language derived without substantive change from
the second sentence and the first clause of the first
sentence of former Art. 81, § 214(a), and the first
clause of (c).

Subsection (b) of this section repeats the provisions
of the first sentence of present Art. 81, § 215, as
that sentence relates to charges and fees.

In subsections (a) and (c) of this section, the phrase
"county or municipal corporation property tax" is
substituted for the former phrases "ordinary county or
city taxes", "thereof", "in the amount of the
erroneous computation or calculation", and "such
taxes", for clarity.

In subsection (a) of this section, the former
reference to the "appeal tax court in Baltimore City",
is deleted as obsolete.

Also in subsection (a) of this section, the former
references to an erroneous payment to "the county
commissioners of any county", "other official of any
municipality", and "the Mayor and City Council of
Baltimore" are deleted as unnecessary since payment
may be made only to a collector.

In subsection (c) of this section, the reference that
a person "is eligible for a refund ... only if" is
substituted for the former reference that "no refunds
shall be made or approved in any case ... and the only
basis for the refund is a claim that such assessment
was erroneous or excessive", for clarity.

Also in subsection (c) of this section, the reference
to county or municipal corporation property tax "is
payable" is substituted for the former phrase "were
levied and collected", for clarity.

Former Art. 81, § 214(d), which related to a July 1,
1970 effective date for refunds by municipalities, is
deleted as obsolete.

Defined terms: "Assessment" § 1-101

"Collector" § 1-101 "County property tax" § 1-101
"Municipal corporation property tax" § 1-101
"Person" § 1-101 "Valuation" § 1-101

14-906. PROPERTY TAX REFUND CRITERIA.

(A) NO CLAIM REQUIRED.