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.
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