Home/Maryland/Statutes/Article gtp: Tax - Property/Title: 14/§ 14-402
Maryland Statutes

§ 14-402

Maryland § 14-402
JurisdictionMaryland
Article gtpTax - Property
Title14

This text of Maryland § 14-402 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - Property § 14-402 (2026).

Text

If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property under § 8-417 of this article.

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Bluebook (online)
Maryland § 14-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/14-402.