(a) Except as otherwise provided in subsections (b) and (c) of this section, property tax shall be assessed for the taxable period specified in Title 8 of this article. (b) Escaped property shall be assessed under § 8-417 of this article at the time the property is located and for not more than the 3 preceding taxable years. (c) Assessments or abatements under § 8-419(c) of this article shall be made on or before the later of: (1) 1 year after the report under § 11-101 of this article was filed; or (2) 1 year after the due date of the report. (d) Assessments under § 8-419(c) of this article may not be made when all property has transferred since the original report filing under § 11-101 of this article.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.