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Operating property of a railroad or public utility located in the State is subject to property tax.
Structure Maryland Statutes
Maryland Statutes
Tax - Property
Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates
Subtitle 1 - Taxable Property
Section 6-101 - Property Subject to Tax
Section 6-102 - Tax on Leasehold Interests
Section 6-103 - Operating Property of Railroads or Public Utilities
Section 6-104 - Stock in Business of Manufacturing or Commercial Business