<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="6-103" title_number="6" title_name="Taxable Property; Imposition of Tax; Setting Tax Rates" subtitle_number="1" subtitle_name="Taxable Property">
  <text>Operating property of a railroad or public utility located in the State is subject to property tax.</text>
</section>
