# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-201

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 Sec. 8-112 of this title.

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