§ 8–201

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 8-201 (2026)

Title 8. Valuation and Assessment

Subtitle 2. Assessment Procedures

The Department shall assess:

(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.