Supervisor of Assessments v. Peter & John Radio Fellowship, Inc.

Murphy, C. J., and Smith, J., dissent in part and Smith, J., filed a dissenting opinion in which Murphy, C. J., concurs at page 366 infra.

In two appeals in one record, the Supervisor of Assessments of Carroll County (the Supervisor) and Peter and John Radio Fellowship, Incorporated (the Fellowship) each challenged a different order of the Maryland Tax Court. The Supervisor’s complaint is that the Tax Court abated an assessment of $147,295.00 which had been imposed for the tax year ended 30 June 1971 on land and improvements owned by the Fellowship in Carroll County.1 The *355Fellowship’s…