Section 8-201 - Assessing of property by Department.
§ 8-201. Assessing of property by Department.
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.
[An. Code 1957, art. 81, § 13; 1985, ch. 8, § 2; 1987, ch. 322; 1988, ch. 6, § 1; 1991, ch. 151; 1993, ch. 146; 2001, ch. 114, § 1; 2002, ch. 120.]