Md. Code, Tax - Property § 8-201
Md. Code, Tax - Property § 8-201
in effectThe 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=8-201&enactments=falseFetched: 10/17/2026
