Section 8-416 - When assessments are final. - Maryland Statutes

§ 8-416. When assessments are final.
 

(a)  Date of finality for personal property assessments.- Assessments of personal property for a taxable year are based on information as of the preceding date of finality and are final as of the date of the notice unless appealed under § 8-411 of this subtitle. 

(b)  Date of finality for other assessments.- Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality. 
 

[An. Code 1957, art. 81, § 31; 1985, ch. 8, § 2.]