2013 Maryland Code
TAX - PROPERTY
§ 8-419 - Correction of assessments after date of finality

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