§ 8-419

# (a)

# (1)

In this subsection, “appropriate official” means:

(i) except as otherwise provided in this paragraph, the Department or supervisor and the county or municipal corporation treasurer;

(ii) in Baltimore City, the Department or supervisor and the city solicitor;

(iii) in Montgomery County, the Department or supervisor and the director of finance; and

(iv) for municipal corporations in Caroline County, the Department or supervisor and the appropriate town board.

# (2)

Notwithstanding failure to file a protest of an assessment and after the date of finality for an assessment, the appropriate official may issue an order decreasing or abating an assessment:

(i) to correct an erroneous assessment;

(ii) to correct an improper assessment; and

(iii) to prevent injustice.

# (b)

The order shall state clearly the reasons for decreasing or abating the assessment.

# (c)

# (1)

The Department may audit any personal property assessment after the assessment is made.

# (2)

If, as a result of the audit, the Department determines that the assessment is:

(i) greater than the assessment previously made, the Department shall make an assessment of the difference; or

(ii) less than the assessment previously made, the Department shall abate the difference.

# (3)

If action is taken under paragraph (2) of this subsection, the Department shall send a notice of assessment to the owner by:

(i) mail; or

(ii) e–mail, if within the past 3 years the recipient has provided to the Department an e–mail address and requested to receive the notices by e–mail.

# (4)

The notice may be appealed as provided by Title 14, Subtitle 5 of this article.