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§ 8-204. Personalty

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part I. In General
MD Code, Tax - Property, § 8-204
§ 8-204. Personalty
Annual assessment
(a) Personal property subject to assessment shall be assessed annually.
Date of finality
(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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 14.
MD Code, Tax - Property, § 8-204, MD TAX PROPERTY § 8-204
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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