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Statutes » Maryland » Code, Tax - Property » Title 14

Md. Code, Tax - Property § 14-402

This is the official text of Md. Code, Tax - Property § 14-402, part of Maryland’s Code, Tax - Property — governs property taxation.

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§14–402.

Official statutory text

If 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.

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