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PARRIS N. GLENDENING, Governor Ch. 120
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8-204.
(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 [or supervisor] has.
8-415.
The owner of property may submit a petition for review:
(1) for real property, as provided by § 14-503(a) of this article; and
(2) for personal property, as provided by [§§ 14-503(b) and] § 14-505 of
this article.
8-418.
(a) After any personal property that is subject to assessment by § 8-417(d) of
this subtitle as escaped property is assessed, the Department [or the supervisor]
shall determine if:
(1) the owner failed to report accurately the cost or other information as
to the escaped property; and
(2) the failure to report accurately caused the escaped property to be
assessed at less than its value.
8-419.
(a) (1) In this subsection, "appropriate official" means:
(i) except as otherwise provided in this paragraph, the
DEPARTMENT OR supervisor and the county OR MUNICIPAL CORPORATION treasurer;
(ii) in Baltimore City, the DEPARTMENT OR supervisor and the city
solicitor;
(iii) in Montgomery County, the DEPARTMENT OR supervisor and
the director of finance; and
(iv) for municipal corporations in Caroline County, the
DEPARTMENT OR supervisor and the appropriate town board.
(2) Notwithstanding failure to file a protest of an assessment and after
the date of finality for an assessment, the appropriate official may issue an order
decreasing or abating an assessment:
(i) to correct an erroneous assessment;
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(ii) to correct an improper assessment; and
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