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2013 Maryland Code
TAX - PROPERTY
§ 8-204 - Assessing personal property


MD Tax-Prop Code § 8-204 (2013) What's This?

§8-204.

(a) Personal property subject to assessment shall be assessed annually.

(b) The assessment of personal property for the date of finality is based on:

(1) information required to be included in the report to be filed under § 11-101 of this article by April 15 following the date of finality; or

(2) if a report is not filed or is incomplete, any available information that the Department has.

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