Section 8-419 - Correction of assessments after date of finality(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:(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.Amended by 2019 Md. Laws, Ch. 267,Sec. 1, eff. 7/1/2019.