Md. Code, Tax - Property § 8-416
This is the official text of Md. Code, Tax - Property § 8-416, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§8–416.
Official statutory text
(a) Assessments of personal property for a taxable year are based on information as of the preceding date of finality and are final as of the date of the notice unless appealed under § 8-411 of this subtitle.
(b) Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality.
(b) Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.