Section 8-204 - Assessing personal property.
§ 8-204. Assessing personal property.
(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.
[An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2; 2002, ch. 120.]