Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 14-1103
§ 14-1103
# (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.
# (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.
# (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.
# (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.
Source: view the official text
In this article (40 sections)
- gtp-13-505 · § 13-505
- gtp-14-1001 · § 14-1001
- gtp-14-1002 · § 14-1002
- gtp-14-1003 · § 14-1003
- gtp-14-1004 · § 14-1004
- gtp-14-1005 · § 14-1005
- gtp-14-1006 · § 14-1006
- gtp-14-1007 · § 14-1007
- gtp-14-1008 · § 14-1008
- gtp-14-1009 · § 14-1009
- gtp-14-101 · § 14-101
- gtp-14-1010 · § 14-1010
- gtp-14-1011 · § 14-1011
- gtp-14-1012 · § 14-1012
- gtp-14-1013 · § 14-1013
- gtp-14-1014 · § 14-1014
- gtp-14-1015 · § 14-1015
- gtp-14-1016 · § 14-1016
- gtp-14-1017 · § 14-1017
- gtp-14-1101 · § 14-1101
- gtp-14-1103 · § 14-1103
- gtp-14-201 · § 14-201
- gtp-14-301 · § 14-301
- gtp-14-401 · § 14-401
- gtp-14-402 · § 14-402
- gtp-14-501 · § 14-501
- gtp-14-502 · § 14-502
- gtp-14-503 · § 14-503
- gtp-14-504 · § 14-504
- gtp-14-506 · § 14-506
- gtp-14-507 · § 14-507
- gtp-14-508 · § 14-508
- gtp-14-509 · § 14-509
- gtp-14-510.1 · § 14-510.1
- gtp-14-510 · § 14-510
- gtp-14-511 · § 14-511
- gtp-14-512 · § 14-512
- gtp-14-513 · § 14-513
- gtp-14-514 · § 14-514
- gtp-14-515 · § 14-515