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LAWS OF MARYLAND

Ch. 8

"Property tax" § 1-101 "Real property" § 1-101

6-103. OPERATING PROPERTY OF RAILROADS, PUBLIC UTILITIES, AND
OTHER TRANSPORTATION PROPERTY.

(A)  IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, THE
FOLLOWING PROPERTY LOCATED IN THE STATE IS SUBJECT TO PROPERTY
TAX:

(1)  OPERATING PROPERTY OF A RAILROAD OR PUBLIC
UTILITY; AND

(2)  ANY OTHER OPERATING TRANSPORTATION PROPERTY OF A
PERSON WHO IS ENGAGED IN INTERSTATE COMMERCE UNDER THE
JURISDICTION OF THE INTERSTATE COMMERCE COMMISSION.

(B)  EXCEPTION.

THIS SECTION DOES NOT APPLY TO A MOTOR VEHICLE OR OTHER
MOBILE OPERATING EQUIPMENT OF A PERSON WHO IS A NONRESIDENT OF
THE STATE, IF THE PROPERTY IS NOT LOCATED PERMANENTLY IN THE
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 8(4)
and (5).

In subsection (a) of this section, the references in
former Art. 81, § 8(4) and (5) that related to
valuation of the property by a county or city under
former Art. 81, § 16 are deleted as unnecessary in
light of §§ 8-108 and 8-109 of this article.

In subsection (a)(1) of this section, the former
exception for "any transportation property embraced
within subclassification (4) hereinabove" is deleted
as superfluous.

In subsection (a)(2) of this section, the reference to
the "Interstate Commerce Commission" is substituted
for the former reference to the "United States
Commission on Interstate Commerce", for accuracy.

Also in subsection (a)(2) of this section, the former
word "firms" is deleted as included in the defined
term "person".

In subsection (b) of this section, the former
reference to "common and contract carriers" is deleted
as unnecessary in light of § 7-230, which provides for
a general personal property tax exemption for all
vehicles registered under Part II of Title 13,
Subtitle 9 of the Transportation Article.