Baltimore Gas & Electric Co. v. Board of Commissioners

The question presented for decision in this case is the validity of a county ordinance allowing discounts in the real property tax scaled according to the size of the tax bill, which, it is argued, is violative of the laws and Constitution of this State and the Federal Constitution. The Circuit Court for Calvert County (Bowen, J.) upheld the ordinance and because of the importance of the issues being raised, we granted certiorari prior to consideration by the Court of Special Appeals and advanced the case for argument. We reverse.

So free of dispute are the relevant facts that the parties were…