<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-416" title_number="8" title_name="Valuation and Assessment" subtitle_number="4" subtitle_name="Assessment Preparation and Modification">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
