{"data":{"id":"us-md/md.-code-tax-property-8-101","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–101","heading":"","body":"(a) For assessment purposes, property shall be divided into classes and subclasses.\n(b) Real property is a class of property and is divided into the following subclasses:\n(1) land that is actively devoted to farm or agricultural use, assessed under § 8-209 of this title;\n(2) marshland, assessed under § 8-210 of this title;\n(3) woodland, assessed under § 8-211 of this title;\n(4) land of a country club or golf course, assessed under §§ 8-212 through 8-217 of this title;\n(5) land that is used for a planned development, assessed under §§ 8-220 through 8-225 of this title;\n(6) rezoned real property that is used for residential purposes, assessed under §§ 8-226 through 8-228 of this title;\n(7) operating real property of a railroad;\n(8) operating real property of a public utility;\n(9) property valued under § 8-105(a)(3) of this subtitle;\n(10) conservation property, assessed under § 8-209.1 of this title; and\n(11) all other real property that is directed by this article to be assessed.\n(c) Personal property is a class of property and is divided into the following subclasses:\n(1) stock in business;\n(2) distilled spirits;\n(3) operating personal property of a railroad;\n(4) operating personal property of a public utility that is machinery or equipment used to generate electricity or steam for sale;\n(5) all other operating personal property of a public utility;\n(6) machinery and equipment, other than operating personal property of a public utility, that is used to generate:\n(i) electricity or steam for sale; or\n(ii) hot or chilled water for sale that is used to heat or cool a building; and\n(7) all other personal property that is directed by this article to be assessed.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"6a9a4e7956e424ddeed59e85a0c3817fc32029a170421b6f291e939dfacdf89f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-524","next":"us-md/md.-code-tax-property-8-102"},"notice":"GroundRules: Original legal text. Not legal advice."}