Maryland Code § 51
Maryland Code § 51. Reproduced from the official Maryland Code, with a citation summary, verification link, and related provisions.
§ 51.
The personal property of residents of this State, shall be subject to taxation in the County or City where the resident bona fide resides for the greater part of the year for which the tax may or shall be levied, and not elsewhere, except goods and chattels permanently located, which shall be taxed in the City or County where they are so located, but the General Assembly may by law provide for the taxation of mortgages upon property in this State and the debts secured thereby, in the County or City where such property is situated.
Source: official Maryland text · Last verified 2026-08-27
At a glance
- Citation: Maryland Code § 51
- Jurisdiction: Maryland
- Code: Maryland Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Maryland Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Maryland attorney.
Common questions
What is the source of Maryland Code § 51?
The text above is transcribed from the Maryland Code, the codified statutes of Maryland. The official publisher link appears under "Verify the text" on this page.
What subject does Maryland Code § 51 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Maryland Code § 51 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Maryland source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Maryland law to your facts requires a licensed Maryland attorney who can review the specifics.