Ch. 630                                    1997 LAWS OF MARYLAND

Article—Tax—Property

1-101.

(u) (1) "Operating property" moans any property used to operate a railroad or
public utility.

(2) "Operating property" includes operating real property and operating
personal property.

(3) "Operating real property" includes any real property used to operate a
railroad or public utility.

(4)     "'Operating land" means any land used to operate a railroad or public
utility.

(5)    (I) "Operating personal property" includes any property, other than
real property, used to operate a railroad or public utility.

(II) FOR A PUBLIC UTILITY THAT IS A TELECOMMUNICATIONS
PROVIDER, "OPERATING PERSONAL PROPERTY" INCLUDES THE CABLES, LINES,
POLES, AND TOWERS USED TO PROVIDE TELECOMMUNICATIONS SERVICES.

Article - Tax - Property
1-101.

(u) (1) "Operating property " means any property used to operate a railroad or public
utility.

(2) "Operating property " includes operating real property and operating personal
property.

(3) "Operating real property" includes any real property used to operate a
railroad or public utility.

(4)     "Operating land " means any land used to operate a railroad or public utility.

(5)     (I) "Operating personal property" includes any property, other than real
property, used to operate a railroad or public utility,

(II) FOR A PUBLIC UTILITY THAT IS A TELECOMMUNICATIONS
PROVIDER, "OPERATING PERSONAL PROPERTY" INCLUDES THE CABLES, LINES, POLES,
AND TOWERS USED TO PROVIDE TELECOMMUNICATIONS SERVICES

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article—Tax—General

11-101.

(k) "Taxable service" means:

(1) fabrication, printing, or production of tangible personal property by
special order;

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