§ 8-204. Assessing personal property

Latest version.

   (a) Frequency of assessing. -- Personal property subject to assessment shall be assessed annually.

(b) Requirements for assessing. -- 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 has.

HISTORY: An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2; 2002, ch. 120.

                    
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