Abramson v. Montgomery County

CHASANOW, Judge.

This case concerns the rights of a county to appeal an assessment of a taxpayer’s property to the Maryland Tax Court under § 14-512 of the Tax-Property Article. 1 It arises in the context of the 1988 property tax assessment for the White Flint Mall, a major shopping center in Montgomery County. Before turning to the facts of the case, we briefly review the relevant aspects of the current property tax assessment system.

I

Real property is typically reassessed every three years, unless there are certain intervening circumstances such as zoning or use changes. § 8-104(b)-(c). Each…