Grosvenor v. Supervisor of Assessments

I dissent because, in my opinion, the majority has (1) misconstrued the language of Maryland Code (1957, 1969 Repl. Vol.) Art. 81, § 34 in regard to “Escaped property,’’ (2) misunderstood several of the important facts, (3) misconstrued the legislative history of § 34, and (4) not properly evaluated several of the prior decisions of this Court and of our sister states.

As a majority properly observes, the first method used by the courts to ascertain the legislative intent in a statute is to give the words used in the statute their plain, ordinary and usual meaning; and if those words disclose…