§ 2413. Assessment of property which has previously escaped assessment; reassessment of improperly assessed property
Whenever the Lieutenant Governor learns that any real property liable to taxation has been omitted from the assessment of property of any taxpayer for any year, he shall immediately cause the same to be assessed for the years for which such property has escaped assessment and to add such property to the tax rolls for […]
§ 2414. Transmittal of assessments to the Lieutenant Governor
As fast as the assessment or revision of the assessment of property required by this subtitle is made, or at such intervals of time as may be fixed by the Lieutenant Governor, the Tax Assessor shall promptly transmit the completed schedules to the Lieutenant Governor, who shall cause the same to be examined, arranged and […]
§ 2410. Person to whom property is assessed
The Tax Assessor shall assess all real property to the person who is either the owner or in possession of the property as of January 1, and the person appearing of record as of January 1, shall be held to be the true owner thereof, starting with the FY 2013 bills, and similarly following each […]
§ 2411. Duty of property owners to report unassessed property
Every person owning property liable to taxation under this subtitle which has not been assessed for taxation, or which has escaped assessment or taxation for any year, shall report the same to the assessor.
§ 2412. Notice of new assessment or change in assessment
The Tax Assessor shall— (1) whenever he makes any changes in the existing assessment of property of a taxpayer; or (2) whenever he assesses the real property of a taxpayer not previously assessed; or (3) whenever he makes any changes in the list and assessment of property as returned by a taxpayer who has been […]
§ 2405. Preparation of assessment roll
(a) The assessment of property, as the same appears on the tax roll last prepared, shall, after it has been corrected, amended and revised, as herein provided for, constitute the assessment roll for the current calendar year. As soon after January 1st of each year as possible, and not later than May 31st, the Tax […]
§ 2406. Oath to be taken by taxpayers upon return of schedules
Every person liable to taxation under this subtitle shall, at the time of returning the list or schedule provided for in section 2405 of this title to the Tax Assessor, take and subscribe an oath to the following effect— I, ____, being duly sworn, say that to the best of my knowledge, information and belief, […]
§ 2407. Persons empowered to administer the oath
The Lieutenant Governor and the Tax Assessor shall administer the required oath or affirmation to any person or persons listing and valuing their property. No charge shall be made for the taking of the oath or affirmation.
§ 2408. Penalty for failure to complete the assessment schedule
(a) Whoever— (1) fails to fill out and return the assessment schedule when so required by the assessor; (2) fails or refuses to take and subscribe any oath, affidavit or affirmation required by this subtitle— shall be fined a sum equal to 10% of the real property tax assessed or $5,000, whichever sum is lower […]
§ 2409. Power of Tax Assessor to examine under oath
In listing or valuing the property of persons who have made no return of the same, the Tax Assessor is authorized to examine under oath or affirmation any person who he may believe has knowledge of the amount and value of said property. For the taking or administering of said oath or affirmation, no charge […]