Ch. 492

LAWS OF MARYLAND

(3) the Comptroller or the chief fiscal officer of
the county, for a claim under § 14-907 or §14-908 of this
subtitle.

14-915.

To be eligible for a refund, a person must submit a refund
claim on or before:

(1) 3 years from the date that the property tax is
paid, for a claim under § 14-904, § 14-905(a) [or], (b), OR (D),
or § 14-906(c) of this subtitle;

(2) 3 years from the date that the recordation tax is
paid, for a claim under § 14-907 of this subtitle;

(3)  3 years from the date that the transfer tax is
paid, for a claim under §14-908 of this subtitle;

(4)  1 year from the date of finality of the erroneous
assessment of personal property for which a claim is submitted
under § 14-906(b)(1)(i) of this subtitle; or

(5)  1 year from the date that the tax rate is fixed
for the taxable year following an advance payment of property tax
on personal property for which a claim "is" submitted under §
14-906(b)(l)(ii) of this subtitle.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved May 14, 1987.

CHAPTER 492

(House Bill 646)

AN ACT concerning

Creation of a State Debt - Worcester County Jail

the purpose of authorizing the creation of a State Debt in
the amount of $500,000, the proceeds to be used as a grant
to the Board of County Commissioners of Worcester County for
the construction and addition of two cell blocks to the
Worcester County jail, subject to the requirement that the
Board of County Commissioners of Worcester County provide at
least an equal and matching fund of a certain kind for the

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