Md. Code Ann., Tax-Prop. § 8-101 — § 8-101

(a) For assessment purposes, property shall be divided into classes and subclasses.
(b) Real property is a class of property and is divided into the following subclasses:
(1) land that is actively devoted to farm or agricultural use, assessed under § 8-209 of this title;
(2) marshland, assessed under § 8-210 of this title;
(3) woodland, assessed under § 8-211 of this title;
(4) land of a country club or golf course, assessed under §§ 8-212 through 8-217 of this title;
(5) land that is used for a planned development, assessed under §§ 8-220 through 8-225 of this title;
(6) rezoned real property that is used for residential purposes, assessed under §§ 8-226 through 8-228 of this title;
(7) operating real property of a railroad;
(8) operating real property of a public utility;
(9) property valued under § 8-105(a)(3) of this subtitle;
(10) conservation property, assessed under § 8-209.1 of this title; and
(11) all other real property that is directed by this article to be assessed.
(c) Personal property is a class of property and is divided into the following subclasses:
(1) stock in business;
(2) distilled spirits;
(3) operating personal property of a railroad;
(4) operating personal property of a public utility that is machinery or equipment used to generate electricity or steam for sale;
(5) all other operating personal property of a public utility;
(6) machinery and equipment, other than operating personal property of a public utility, that is used to generate:
(i) electricity or steam for sale; or
(ii) hot or chilled water for sale that is used to heat or cool a building; and
(7) all other personal property that is directed by this article to be assessed.