Section 14-1101 – Collection of Tax

    (a)    Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due.     (b)    For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that […]

Section 14-1103 – Period of Property Tax Assessment

    (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 […]