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§ 8-201. Property assessed

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part I. In General
MD Code, Tax - Property, § 8-201
§ 8-201. Property assessed
Currentness
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 § 8-112 of this title.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1987, c. 322; Acts 1988, c. 6, § 1; Acts 1991, c. 151; Acts 1993, c. 146; Acts 2001, c. 114, § 1, eff. June 1, 2001; Acts 2002, c. 120, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 13.
MD Code, Tax - Property, § 8-201, MD TAX PROPERTY § 8-201
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.
End of Document