​Tax-Property Annotated Code §8-417 allows the Supervisor to value "escaped property" for the current and up to three (3) previous taxable years. Prior to issuing an escaped property notice (see attachment), the Attorney General's office should be contacted to confirm that the property meets the definition of "escaped property" under the decisions of Maryland's courts. After the escaped property notice has been sent, an out-of-cycle notice must also be sent showing the land, improvements and total for the upcoming tax year.

Attachment: 1​​