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Maryland Code, Tax-Property § 8-204

Current as of January 01, 2025 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 8-204 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-8-204/

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