Legal Opinion
Shell Oil Co. v. Supervisor of Assessments
Court of Appeals of Maryland
Decided September 9, 1975No. [No. 246, September Term, 1974.]PublishedCited by 111 opinions
1Opinion of the CourtEldridge, J.
We are here presented with the question of whether the Maryland Constitution permits appeals to be taken directly from the Maryland Tax Court to this Court.
A gas station owned by appellant, Shell Oil Company, was assessed by appellee, the Supervisor of Assessments of Prince George’s County, at a rate of $3.00 per square foot for the tax year 1970-1971. This rate was higher than the assessment rate for commercial property other than gas stations in the area in which the station was located. Shell appealed to the Maryland Tax Court which affirmed the Supervisor’s assessment. Shell then took an…
2Cases cited53 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
- Ex Parte Bollman and SwartwoutSupreme Court of the United States · 1807
- Pope v. United StatesSupreme Court of the United States · 1944
- Heaps v. CobbCourt of Appeals of Maryland · 1945
48 more not listed; retrieve them via the Exa API.
3Cited by111 opinions
- United Parcel Service, Inc. v. People's CounselCourt of Appeals of Maryland · 1994
- Attorney General v. JohnsonCourt of Appeals of Maryland · 1978
- Reyes v. Prince George's CountyCourt of Appeals of Maryland · 1977
- Governor of the State v. Exxon Corp.Court of Appeals of Maryland · 1978
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
106 more not listed; retrieve them via the Exa API.