<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="6-201" title_number="6" title_name="Taxable Property; Imposition of Tax; Setting Tax Rates" subtitle_number="2" subtitle_name="Imposition of Taxes">
  <level label="a">
    <text>Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax.</text>
  </level>
  <level label="b">
    <text>The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax in the property tax bill or to collect the State property tax.</text>
  </level>
</section>
