Maryland Code, Tax-Property § 8-419

(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.

(i) to correct an erroneous assessment;

(ii) to correct an improper assessment; and

(iii) to prevent injustice.

(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.

(i) mail; or

(ii) e-mail, if within the past 3 years the recipient has provided to the Department an e-mail address and requested to receive the notices by e-mail.