The Department shall assess:
(1) operating property of a railroad or a public utility;
(2) business tangible personal property that is subject to property tax; and
(3) distilled spirits, as set forth in § 8-112 of this title.
Structure Maryland Statutes
Title 8 - Valuation and Assessment
Subtitle 2 - Assessment Procedures
Section 8-201 - Assessing of Property by Department
Section 8-202 - Assessing of Property by Supervisors
Section 8-203 - Duration of Real Property Assessment or Value
Section 8-204 - Assessing Personal Property