# Tax - Property (GTP)

## Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates

### Subtitle 1. Taxable Property

#### Section 6-103

Operating property of a railroad or public utility located in the State is subject to property tax.

---

Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)