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.
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.
An assessment or value of real property continues in effect from year to year until changed as provided by this title.
(a) Personal property subject to assessment shall be assessed annually. (b) The assessment of personal property for the date of finality is based on: (1) information required to be included in the report to be filed under § 11-101 of this article by April 15 following the date of finality; or (2) if a report is not filed or […]
(a) When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property. (b) When conducting subsequent reassessments of the property, the supervisor or the Department: (1) may not […]
(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title. (b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located. (c) A sale or forfeiture of a unit for failure to pay the property tax, […]
