Md. Code, Tax - Property § 8-204
This is the official text of Md. Code, Tax - Property § 8-204, part of Maryland’s Code, Tax - Property — governs property taxation.
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§8–204.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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