The following regulations apply:
- A. If it is apparent that a mechanical or clerical error was made in the calculation of the assessment, the assessment is adjusted.
- B. On the date of finality, if the assessment office was unaware of the existence of a condition affecting value, the assessment may be adjusted.
- C. If the basis for a request for reduction is a difference of opinion or a difference in valuation judgment, relief is denied.
Authority: Tax-Property Article, §§2-201, 2-202, and 8-419, Annotated Code of Maryland
Effective date: January 7, 1982 (8:26 Md. R. 2106)