There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 8-201 - Assessing of property by Department
MD Tax-Prop Code § 8-201 (2013) What's This?
§8-201.
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.
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