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Statutes Text

Article - Tax - Property




§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.



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