In this subsection, “appropriate official” means: except as otherwise provided in this paragraph, the Department or supervisor and the county or municipal corporation treasurer; in Baltimore City, the Department or supervisor and the city solicitor; in Montgomery County, the Department or supervisor and the director of finance; and for municipal corporations in Caroline County, the Department or supervisor and the appropriate town board. 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: to correct an erroneous assessment; to correct an improper assessment; and to prevent injustice. The order shall state clearly the reasons for decreasing or abating the assessment. The Department may audit any personal property assessment after the assessment is made. If, as a result of the audit, the Department determines that the assessment is: greater than the assessment previously made, the Department shall make an assessment of the difference; or less than the assessment previously made, the Department shall abate the difference. If action is taken under paragraph (2) of this subsection, the Department shall send a notice of assessment to the owner by: mail; or 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. The notice may be appealed as provided by Title 14, Subtitle 5 of this article.