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.
Maryland Legal Code
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.