§ 8-201. Assessing of property by Department

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   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.

HISTORY: 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.

                    
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