County Treasurer v. State Tax Commission

On the day of the argument we affirmed by per curiam order the declaratory decree appealed from, for the reasons which follow.

The decisive question in the case is a narrow one—does the applicable local statute specifically prescribe a tax year for Caroline County, which for almost thirty years has acted on the assumption that Ch. 321 of the Acts of 1931 prescribed the twelve months’ period from July 1 to June 30 as a tax year. The lower court held that the local law established a fiscal year but did not specifically prescribe a tax year. The question arises because by Ch. 387 of the Acts of…