Maryland Statutes
§ 8-204
Maryland § 8-204
This text of Maryland § 8-204 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 § 8-204 (2026).
Text
(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.
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Bluebook (online)
Maryland § 8-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-204.