HARRY HUGHES, Governor

609

[(b)] 1. In those cases in which eligible persons, firms,
or corporations claim local tax exemptions under the provisions
of § 511 of Public Law 1020 passed by the Congress of the United
States in the year 1956 or of any amendment thereto, after
payment of the full tax bill without allowance for such
exemptions, said taxpayer may file with the collector in any
county or municipality or of Baltimore City a written application
for a refund in the amount of the exemption, and if approved by
the collector, or official of any municipality and the county
commissioners or the bureau of assessments of Baltimore City, the
county commissioners or the officials of any municipality or the
Mayor and the City Council of Baltimore City shall provide for
payment of said claim either from available current funds or by
tax levy to raise the money necessary to make such refund. In the
event of refusal by the collector to pay a claim for a refund
under this subsection, the remedy of the taxpayer shall be an
action on implied assumpsit setting forth clearly the nature of
the claim in appropriate paragraphs or counts so that the issue
or issues of repayment may be clear for judicial determination.
Such suit shall be filed within three years from the date of the
payment of the tax bill against which such claim for refund is
requested.

SECTION 16. AND BE IT FURTHER ENACTED, That Section(s) 214A
of Article 81 - Revenue and Taxes be repealed and reenacted,
without amendments, and transferred from the Annotated Code of
Maryland to the Session Laws to read as follows:

Whenever any person shall have appealed from, or petitioned
for the reduction of, any assessment, locally determined, for
ordinary taxes, a final determination of such appeal or petition
providing for a reduction in said assessment shall apply, ipso
facto, to any assessment for ordinary taxes locally imposed, at
the same valuation as that appealed or petitioned to be reduced,
on the same property, made for any tax year which is subsequent
to the tax year of the assessment so appealed or petitioned to be
reduced, for which the date of finality precedes the date of said
final determination and for which no notice as to assessments has
been sent under § 29(a) of this article.

SECTION 17. AND BE IT FURTHER ENACTED, That Section(s) 246B
through 246D, inclusive, of Article 81 - Revenue and Taxes be
repealed and reenacted, without amendments, and transferred from
the Annotated Code of Maryland to the Session Laws to read as
follows:

1.

(a) All supervisors of assessments shall on and after July
1, 1973 be employees of the State of Maryland, except to the
extent otherwise provided herein.