HARRY HUGHES, Governor

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(3)  INTANGIBLE PERSONAL PROPERTY, AS SET FORTH IN §
6-101 OF THIS ARTICLE;

(4)  ROLLING STOCK USED ON A RAILROAD, AS SET FORTH IN
§ 8-110 OF THIS TITLE; AND

(5)  DISTILLED SPIRITS, AS SET FORTH IN § 8-111 OF
THIS TITLE.'

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
13(b).

In the introductory language of this section, the
former introductory phrases, "[t]he following
property, real or personal, subject to ordinary
taxation under this article", and "for purposes of
State, county and city taxation" are deleted as
superfluous.

Also in the introductory language of this section, the
former reference to being "valued" is deleted as
unnecessary in light of the separate valuation
provisions in this title.

In item (1) of this section, the former references to
"other operating transportation property" as described
in former Art. 81, § 8(4) and (5) are deleted as
superfluous.

In item (2) of this section, the phrase "domestic or
foreign", which modified the term "corporation", is
deleted as superfluous.

In item (4) of this section, the reference to rolling
stock "used on a railroad, as set forth in § 8-110 of
this title" is substituted for the former reference to
rolling stock "of any person", for clarity and to
conform to current assessment practice.

The former references in Art. 81, § 13(b) to the
assessment of "shares of stock in any domestic
corporation" and to "contract carriers" are deleted as
obsolete.

Defined terms: "Assess" § 1-101
"Corporation" § 1-101 "Department" § 1-101
"Operating property" § 1-101

8-202. ASSESSING OF PROPERTY BY SUPERVISORS.

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.