Md. Code, Tax - Property § 14-402
Md. Code, Tax - Property § 14-402
in effectIf personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-402&enactments=falseFetched: 10/17/2026
