Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due. For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that is filed in court on or before 7 years from the date that the tax is due. Any judgment entered may be enforced or renewed as any other judgment. If a collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the collection period is 2 years from the date of the appointment of the trustee or receiver or 7 years from the date the tax is due, whichever is later. The 7-year limitation specified by subsection (a) of this section applies to any tax under this article that is imposed on or after July 1, 1982. For a tax imposed before July 1, 1982, the period of limitations is 4 years.

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. 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. Assessments or abatements under § 8–419(c) of this article shall be made on or before the later of: 1 year after the report under § 11–101 of this article was filed; or 1 year after the due date of the report. 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.