Wasena Housing Corp. v. Levay

The appellant in this case brought an action at law for the refund of taxes “erroneously or mistakenly paid.” A demurrer to the declaration, as particularized, was sustained, and judgment of non pros, was entered.

The declaration, as particularized, alleges in substance : In Anne Arundel County the “date of finality,” that is to say, “the date as of which taxes are to be levied for the taxable year in question and upon which assessments become final for such year, subject only to correction as herein authorized.” (Art. 81, sec. 2 (2) ; cf. secs. 11 and 26 (b)) was, for the year 1944, October…