{"data":{"id":"us-md/md.-code-tax-property-8-202","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–202","heading":"","body":"Except as provided in § 8-201 of this subtitle, all property that is subject to property tax shall be assessed by the supervisor for the county where the property is located.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"ee18627c972f481fc00c9a88d112ba280464aa790147ceefbcccc9a94e260342","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-201","next":"us-md/md.-code-tax-property-8-203"},"notice":"GroundRules: Original legal text. Not legal advice."}