496

LAWS OF MARYLAND

Ch. 8

question relevant to the pending matter", for brevity
and clarity.

Also in item (5) of this section, the reference to
enforcing a subpoena through petitioning "a circuit
court to order compliance with the subpoena", is
substituted for the former references to proceeding
against the person as "provided under § 231 of this
article", for clarity.

In item (6) of this section, the reference to "the

annual report required under § 11-101 of this

article", is substituted for the former term "such
report", for clarity.

Former Art. 81, § 40, which related to the power of a
supervisor regarding an allowance or deduction of
valuation, is deleted as repetitive of the powers of
the Department. See also §§ 2-201 through 2-204 and
8-419 of this article.

Former Art. 81, § 41(a), as that subsection related to
powers of supervisors, is deleted as repetitive of the
powers of the Department.

Defined terms: "Assessment" § 1-101
"Director" § 1-101 "Person" § 1-101
"Property" § 1-101 "Value" § 1-101

SUBTITLE 4. ASSESSMENT PROCEDURES.

14-401. PERSONAL PROPERTY VALUATION AND ASSESSMENT -- FAILURE TO
SUBMIT REPORT.

(A)  VALUATION AND ASSESSMENT.

IF A PERSON FAILS TO SUBMIT THE REPORTS REQUIRED IN § 11-101
OR § 11-102 OF THIS ARTICLE, THE DEPARTMENT OR SUPERVISOR SHALL
VALUE THE PERSON'S PERSONAL PROPERTY BASED ON ANY INFORMATION THE
DEPARTMENT OR SUPERVISOR CAN OBTAIN AND ASSESS THE PERSONAL
PROPERTY AT NOT MORE THAN TWICE THE ESTIMATED VALUE.

(B)  EFFECT OF ASSESSMENT.

AN ASSESSMENT UNDER SUBSECTION (A) OF THIS SECTION DOES NOT
EXCUSE THE PERSON WHOSE PERSONAL PROPERTY IS ASSESSED FROM
LIABILITY FOR:

(1)  PROPERTY TAX OR OTHER TAX; OR

(2)  A TAX PENALTY OR OTHER PENALTY IMPOSED BY LAW.

REVISOR'S NOTE: This section is new language in part
derived without substantive change from the first and
second clauses of the third sentence of former Art.