# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-202

Except as provided in Sec. 8-201 of this subtitle, all property that is subject to property tax shall be assessed by the supervisor for the county where the property is located.

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