(1) The Comptroller shall consider any valid objection made under section 106 and may either disallow it or allow it either wholly or in part and shall, by notice in writing, inform the objector of his or her decision.
(2) If a decision of the Comptroller in determining an objection requires the reduction of or an increase in, an assessment, the Comptroller shall issue a notice of the reduction or increase in the assessment to the person assessed, together with the notice of his or her decision or as soon as is practicable.