§ 14-402. Inaccurately reported personal property

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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.

HISTORY: An. Code 1957, art. 81, § 34A; 1985, ch. 8, § 2; 1986, ch. 171.

                    
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