HARRY HUGHES, Governor

299

"supervisor" are added to clarify who makes the
determination under this subsection.

In subsection (a)(1) of this section, the word "owner"
is substituted for the former word "taxpayer", for
clarity.

Also in subsection (a)(1) of this section, the phrase
"report accurately the value" is substituted for the
former reference to "make a full disclosure of the
actual cost or market value or other data", for
brevity and to conform to the language used elsewhere
in this section and subtitle.

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Department" § 1-101
"Supervisor" § 1-101 "Value" § 1-101

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 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 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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of
former Art. 81, § 67(a).