§ 8–204

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 8-204 (2026)

Title 8. Valuation and Assessment

Subtitle 2. Assessment Procedures

(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.