Section 8-419 identifies Supervisors of Assessments and local "appropriate officials" with power to sign an order decreasing or abating an assessment after the date of finality whether a
protest against said assessment was filed before the date of finality or not, in order to correct unjust, erroneous or improper assessments, provided that the reasons for such decrease or abatement shall be clearly set forth in such order.
     
This procedure shall decrease or abate an assessment for something which the Department knew or should have known about and can only be effective for current years and three years back.
     
It should be noted, Section 8-419 must have the cooperation of the Department and the local "appropriate officials". The decision to allow the use of Section 8-419 is purely discretionary on the part of the "appropriate officials" and therefore, no right of appeal is allowed.

 

This authority includes the right to decrease or abate assessments of personal property which were made in the Central Office. However, no local Supervisor should sign an order decreasing or abating any part of the assessment of personal property.