{"data":{"id":"us-md/md.-code-tax-property-14-1103","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–1103","heading":"","body":"(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.\n(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.\n(c) Assessments or abatements under § 8–419(c) of this article shall be made on or before the later of:\n(1) 1 year after the report under § 11–101 of this article was filed; or\n(2) 1 year after the due date of the report.\n(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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-1103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"51ae3c37e4cd14638885aa01e6fcc4328d35cc989e8872aaa26bbfb497d054ca","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-1101","next":"us-md/md.-code-transportation-1-101"},"notice":"GroundRules: Original legal text. Not legal advice."}