Section 14-1103 - Period of property tax assessment. - Maryland Statutes

§ 14-1103. Period of property tax assessment.
 

(a)  In general.- 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)  Exception - Escaped property.- 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).- 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)  Transferred property.- 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. 
 

[An. Code 1957, art. 81, § 34; 1985, ch. 8, § 2; ch. 222, § 2; 1986, chs. 171, 822; 2007, ch. 5, § 7.]