The Maryland Tax Assessment department imposes a property tax to any business owned real property. Under this definition, real property includes the furniture, office and industrial equipment, fixtures, machinery, inventory, supplies, and many more. Maryland Tax Assessment is conducted and determined by the State Department of Taxation and Assessment. Therefore, any complaints or appeal you might have regarding your real property tax should also be made through this department. The tax rates which the department base their calculations upon are set every fiscal year on an assessed value of $100. This value is then divided by the taxable assessment, the total of which is multiplied by the tax rate. The Maryland Tax Assessment department also holds the right to sell any properties which have delinquent tax issues. Therefore, the tax department advises real property owners to be aware of any tax requirements regarding their property and settle them in a timely manner to avoid such situations.