2013 Maryland Code
TAX - PROPERTY
§ 14-1103 - Period of property tax assessment
§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 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.
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