Md. Code Ann., Tax-Prop. § 8-201
Property assessed
Effective Oct 1, 2002Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1987, c. 322; Acts 1988, c. 6, § 1; Acts 1991, c. 151; Acts 1993, c. 146; Acts 2001, c. 114, § 1, eff. June 1, 2001; Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.State of Maryland
- (1) operating property of a railroad or a public utility;
- (2) business tangible personal property that is subject to property tax; and
- (3) distilled spirits, as set forth in § 8-112 of this title.
The Department shall assess:
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1987, c. 322; Acts 1988, c. 6, § 1; Acts 1991, c. 151; Acts 1993, c. 146; Acts 2001, c. 114, § 1, eff. June 1, 2001; Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 13.