§ 14-1103

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§14–1103.

(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.

(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.

(c)Assessments or abatements under § 8–419(c) of this article shall be made on or before the later of:

(1)1 year after the report under § 11–101 of this article was filed; or

(2)1 year after the due date of the report.

(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.