Md. Code, Tax - Property § 8-204

Md. Code, Tax - Property § 8-204
in effect
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(a) Personal property subject to assessment shall be assessed annually. (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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=8-204&enactments=falseFetched: 10/17/2026

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