{"data":{"id":"us-md/md.-code-tax-property-8-204","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–204","heading":"","body":"(a) Personal property subject to assessment shall be assessed annually.\n(b) The assessment of personal property for the date of finality is based on:\n(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\n(2) if a report is not filed or is incomplete, any available information that the Department has.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-204","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"97da19a548bd632d12699cf9fe05a5a56e45f2d2495dee39e31f670bcdbd9cd7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-203","next":"us-md/md.-code-tax-property-8-205"},"notice":"GroundRules: Original legal text. Not legal advice."}