Md. Code, TP § 14-1103 Period of Property Tax Assessment

• Library: Maryland Statutes
• Edition: 2023
• Currency: Current through November 23, 2023
• Year: 2023
• Citation: Md. Code, TP § 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: