Legal Opinion
State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning Commission
Court of Appeals of Maryland
Decided November 14, 1997No. 92, Sept. Term, 1996PublishedCited by 64 opinions
1Opinion of the Court
BELL, Chief Judge.
The issue this case presents is whether the privately owned 94th Aero Squadron Restaurant (the “Restaurant”), which leases public land, adjacent to a public airport and park, is a “concession,” within the meaning of Maryland Code (1957, 1994 Repl.Vol.), § 7-211(b) 1 of the Tax-Property Article, 2 where its primary customers are not patrons of the airport and park and the respondent, the Maryland-National Capital Park and Planning Commission (hereafter “Commission”), an agency authorized to award such a concession 3 , has retained little control over the restaurant’s day to…
2Cases cited29 opinions
- Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
- Montgomery County v. BuckmanCourt of Appeals of Maryland · 1994
- Government Employees Insurance v. Insurance CommissionerCourt of Appeals of Maryland · 1993
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Tracey v. TraceyCourt of Appeals of Maryland · 1992
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3Cited by64 opinions
- Erie Insurance Exchange v. HeffernanCourt of Appeals of Maryland · 2007
- Chow v. StateCourt of Appeals of Maryland · 2006
- Walzer v. OsborneCourt of Appeals of Maryland · 2006
- Maryland-National Capital Park & Planning Commission v. AndersonCourt of Appeals of Maryland · 2006
- Polek v. J.P. Morgan Chase Bank, N.A.Court of Appeals of Maryland · 2012
59 more not listed; retrieve them via the Exa API.