{"data":{"id":"us-md/md.-code-tax-property-8-201","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–201","heading":"","body":"The Department shall assess:\n(1) operating property of a railroad or a public utility;\n(2) business tangible personal property that is subject to property tax; and\n(3) distilled spirits, as set forth in § 8-112 of this title.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"1d17d6305644944eb4ccbe960b4521f3e14881f7164598b4cfbb495fd0bcfd80","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-114","next":"us-md/md.-code-tax-property-8-202"},"notice":"GroundRules: Original legal text. Not legal advice."}