HARRY HUGHES, Governor                                      1967

(2) 3 YEARS 1 YEAR AFTER THE DUE DATE OF THE REPORT.

(C) ASSESSMENTS UNDER THIS SECTION MAY NOT BE MADE WHEN ALL
PROPERTY HAS TRANSFERRED SINCE THE ORIGINAL REPORT FILING UNDER
SECTION 251 OF THIS ARTICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

8-419.

(a)  (1) In this subsection, "Appropriate County Official"
means:

(i) Except as otherwise provided in this
paragraph, the supervisor and the county treasurer;

(ii) In Baltimore City, the supervisor and the
city solicitor;

(iii) In Montgomery County, the supervisor and
the director of finance; and

(iv) For municipal corporations in Caroline
County, the 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 county 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 OR SUPERVISOR MAY AUDIT ANY PERSONAL
PROPERTY ASSESSMENT AFTER THE ASSESSMENT IS MADE.

(2) IF, AS A RESULT OF THE AUDIT, THE DEPARTMENT OR
SUPERVISOR DETERMINES THAT THE ASSESSMENT IS:

(I) GREATER THAN THE ASSESSMENT PREVIOUSLY
MADE, THE DEPARTMENT OR SUPERVISOR SHALL MAKE AN ASSESSMENT OF
THE DIFFERENCE; OR

(II) LESS THAN THE ASSESSMENT PREVIOUSLY MADE,
THE DEPARTMENT OR SUPERVISOR SHALL ABATE THE DIFFERENCE.