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§ 14-1103. Assessment period

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 11. Limitations
MD Code, Tax - Property, § 14-1103
§ 14-1103. Assessment period
Currentness
In general
(a) 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
(b) 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.
Timing of assessments or abatements
(c) Assessments or abatements under § 8-419(c) of this article shall be made on or before the later of:
(1) 1 year after the report under § 11-101 of this article was filed; or
(2) 1 year after the due date of the report.
Transfer of property
(d) 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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 222, § 2; Acts 1986, c. 171; Acts 1986, c. 822.
Formerly Art. 81, § 34.
MD Code, Tax - Property, § 14-1103, MD TAX PROPERTY § 14-1103
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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