Maryland Code, Tax-Property § 14-402
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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.
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 14-402 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-14-402/
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