{"data":{"id":"us-md/md.-code-tax-property-14-402","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–402","heading":"","body":"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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-402","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"27462a945a78f760b988d605897815088ff3bf3f79103b7744ee25647bd7566c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-401","next":"us-md/md.-code-tax-property-14-501"},"notice":"GroundRules: Original legal text. Not legal advice."}