Section 8-419 - Correction of assessments after date of finality. - Maryland Statutes

§ 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. 
 

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