§ 51. Taxation of personal property
West's Annotated Code of MarylandConstitution of Maryland Adopted by Convention of 1867
MD Constitution, Art. 3, § 51
§ 51. Taxation of personal property
The personal property of residents of this State, shall be subject to taxation in the County or City where the resident bona fide resides for the greater part of the year for which the tax may or shall be levied, and not elsewhere, except goods and chattels permanently located, which shall be taxed in the City or County where they are so located, but the General Assembly may by law provide for the taxation of mortgages upon property in this State and the debts secured thereby, in the County or City where such property is situated.
Credits
Acts 1890, c. 426, ratified Nov. 3, 1891.
MD Constitution, Art. 3, § 51, MD CONST Art. 3, § 51
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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