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2013 Maryland Code
TAX - PROPERTY
§ 14-402 - Inaccurately reported personal property


MD Tax-Prop Code § 14-402 (2013) What's This?

§14-402.

If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.

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