Sec. 10-128.01. Assessment; nonexistent property

Notwithstanding any requirements of this Subtitle to the contrary, any person who has paid taxes to Prince George's County after an assessment has become final on nonexistent property shall be entitled to a refund from the Finance Director of Prince George's County for the current year and previous years, not exceeding four years in all, upon certification by the Supervisor of Assessments that the property does not exist. The Supervisor of Assessments shall have the right to require any proof he deems necessary to make this determination, including, but not limited to, a certified survey.