§ 8-419. Correction of assessments after date of finality

   (a) Powers of appropriate officials. --

   (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) Statement of order. -- The order shall state clearly the reasons for decreasing or abating the assessment.

(c) Audit of assessments; abatement. --

   (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 mail a notice of assessment to the owner. The notice may be appealed as provided by Title 14, Subtitle 5 of this article.

HISTORY: An. Code 1957, art. 81, § 67; 1985, ch. 8, § 2; ch. 222, § 2; 1986, ch. 171; 2002, ch. 120.