LegalFix
Sign In

§ 11-102. Reports on personal property

MD Tax-Prop Code § 11-102 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    The Department may require a person to submit to the Department a report that contains the information listed in subsection (b) of this section, if the person:

(1)    moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;

(2)    moves personal property from outside this State to a county or municipal corporation inside this State; or

(3)    possesses, cares for, or manages any personal property that:

(i)    is not assessed; or

(ii)    the Department suspects is not assessed.

(b)    The report shall contain:

(1)    a list of:

(i)    all personal property assessable by the Department; and

(ii)    all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and

(2)    the name of each person who owns an item of the personal property.

Previous Section
§ 11-101. Annual report required for certain persons (Abrogation of amendment effective September 30, 2029.)
Next Section
§ 11-103. Amended report