§ 14-1103

(a) Except as otherwise provided in subsections (b) and (c) of this section, property tax shall be assessed for the taxable period specified in Title 8 of this article.

(b) Escaped property shall be assessed under § 8–417 of this article at the time the property is located and for not more than the 3 preceding taxable years.

(c) Assessments or abatements under § 8–419(c) of this article shall be made on or before the later of:

(1) 1 year after the report under § 11–101 of this article was filed; or

(2) 1 year after the due date of the report.

(d) Assessments under § 8–419(c) of this article may not be made when all property has transferred since the original report filing under § 11–101 of this article.