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§ 6-101. Property covered

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 1. Taxable Property
MD Code, Tax - Property, § 6-101
§ 6-101. Property covered
Currentness
In general
(a)(1) Except as otherwise provided in this article, all property located in this State is subject to assessment and property tax and is taxable to the owner of the property.
(2) Property subject to assessment and tax under this article includes property owned or leased by the United States or any agency or department of the United States, to the fullest extent possible under the Constitution of the United States and the laws of the United States.
Intangible personal property
(b) Intangible personal property is not subject to assessment and property tax.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1986, c. 822; Acts 1993, c. 146.
Formerly Art. 81, §§ 7, 8, 9B.
MD Code, Tax - Property, § 6-101, MD TAX PROPERTY § 6-101
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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