HARRY HUGHES, Governor

583

assessments of Baltimore City" to conform to current
practice.

In subsection (a)(2) of this section, the former
reference to approval by the "appeal tax court", which
referred to Baltimore City, is deleted as obsolete.

In subsection (b) of this section, the references to
"denied" are substituted for the present references to
"disallowed", for clarity.

Subsection (c)(2) and (3) of this section is revised
to state expressly that which presently only is
implied by the reference that "the taxpayer filing the
same shall be entitled to a hearing thereon before
such agency", for clarity.

In the introductory language of subsection (d) of this
section, the reference to a claim that is "determined
to be eligible" is substituted for the present
reference to one that "is just and proper and should
be allowed, in whole or in part", for clarity.

In subsection (d)(2) of this section, the reference to
approval from "the appropriate county or municipal
corporation official" is substituted for the former
references to "the said county commissioners or the
said municipal officials or the Mayor and City Council
of Baltimore" and "the county commissioners, county
council or officials of any municipality or Mayor and
City Council of Baltimore", for clarity and to conform
to current practice.

Also in subsection (d)(2) of this section, the former
phrases "shall levy and pay to such person any money
that was so paid" and "shall provide for payment of
said claim either from available current funds or by
tax levy to raise the money necessary to make the
refund", which referred to how the governing body
would be able to refund the claims, are deleted as
superfluous.

The second clause of the second sentence of present
Art. 81, § 216, which relates to the 3-year
requirement, now appears in § 14-915 of this title.

Defined terms: "Collector" § 1-101

"County" § 1-101 "Municipal corporation" § 1-101

"Person" § 1-101

14-912. RESERVED.

14-913. RESERVED.

PART IV. REFUND CLAIMS.