§ 14-402. Inaccurate reporting
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-402
§ 14-402. Inaccurate reporting
If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, § 34A.
MD Code, Tax - Property, § 14-402, MD TAX PROPERTY § 14-402
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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