Maryland Statutes
§ 6-101
Maryland § 6-101
This text of Maryland § 6-101 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 6-101 (2026).
Text
(a)(1) Except as otherwise provided in this article, all property located in this State is subject to assessment and property tax and is taxable to the owner of the property.
(2)Property subject to assessment and tax under this article includes property owned or leased by the United States or any agency or department of the United States, to the fullest extent possible under the Constitution of the United States and the laws of the United States.
(b)Intangible personal property is not subject to assessment and property tax.
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Bluebook (online)
Maryland § 6-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/6-101.