§ 14-402
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/md/tax-property/14-402A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–402.
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.