Ordinances considered revoked.
Section 46
SEC. 46. Ordinances considered revoked. — When the thirty-day period within which the local government may file Jin appeal as provided in the two preceding Sections has lapsed without an appeal being perfected, or when the local board or council has not removed the objections to the suspended ordinance, said ordinance is deemed revoked, and the Secretary shall order the refund to the taxpayer o£ the tax or fee, or such portion in excess of that authorized, paid pursuant to said suspended ordinance. The Secretary of Finance shall promulgate the rules and regulations implementing the provisions of these Sections governing the review and suspension of tax ordinances.