§ 8-204. Assessing personal property

MD Tax-Prop Code § 8-204 (2019) (N/A)
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(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.