Maryland Statutes
Subtitle 2 - Imposition of Taxes
Section 6-201 - Imposition of State Property Tax

(a)    Except as otherwise provided in this article, the State may impose State property tax on the assessment of property that is subject to the State property tax.
    (b)    The Mayor and City Council of Baltimore City or the governing body of a county is not required to pass any law to incorporate the State property tax in the property tax bill or to collect the State property tax.