Maryland Tax - Property Section 14-1103

      (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 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.

} }