Legal Opinion
Maryland State Fair & Agricultural Society, Inc. v. Supervisor of Assessments
Court of Appeals of Maryland
Decided June 14, 1961No. [No. 303, September Term, 1960.]PublishedCited by 24 opinions
1Opinion of the CourtPrescott, J.
This is an appeal from an order of the Circuit Court of Baltimore County entered on December 7, 1960, reversing in part an order of the Maryland Tax Court by holding that Maryland State Fair and Agricultural Society, Inc. (hereinafter sometimes called the “Society”) must pay ordinary (property) taxes for the year 1959 on that portion of its property used to conduct horse racing as a feature attraction of the Maryland State Fair.
The case originated in the Appeal Tax Court of Baltimore County which divided the Fair Grounds owned by the Society into what that court designated as “Exhibition…
2Cases cited11 opinions
- Contributors to the Pennsylvania Hospital v. County of DelawareSupreme Court of Pennsylvania · 1895
- Arthur Marcus v. United StatesCourt of Appeals for the Third Circuit · 1962
- Mayor of Baltimore v. Grand Lodge of Ancient Free & Accepted MasonsCourt of Appeals of Maryland · 1883
- State Tax Commission v. Whitehall Foundation, Inc.Court of Appeals of Maryland · 2001
- Morning Cheer, Inc. v. Board of County CommissionersCourt of Appeals of Maryland · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 1997
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Wood v. AbellCourt of Appeals of Maryland · 1973
- State Board of Tax Commissioners v. Indianapolis Lodge 17Indiana Supreme Court · 1964
19 more not listed; retrieve them via the Exa API.