Maryland Constitution
Article III - Legislative Department
SEC. 51.
Universal Citation: MD Const art III § 51
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 (amended by Chapter 426, Acts of 1890, ratified Nov. 3, 1891).
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