Legal Opinion
Supervisor of Assessments v. Banks
Court of Appeals of Maryland
Decided March 10, 1969No. [No. 110, September Term, 1968.]PublishedCited by 6 opinions
1Opinion of the CourtSmith, J.
This is an appeal from an order of the Circuit Court for Baltimore County reducing an assessment made by the Supervisor of Assessments of Baltimore County and sustained by the Maryland Tax Court. We reverse the action of the Circuit Court.
Appellees (Banks) built a magnificent residence on a tract of 151.5 acres on the west side of Falls Road near Miller Road in Baltimore County. Mr. Banks testified in the Maryland Tax Court that the cost of construction of the property was approximately $240,000.00. He said, “We had fairly good buying power at the time, because we were buying tremendous…
2Cases cited7 opinions
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- Rogan v. Commrs. of Calvert CountyCourt of Appeals of Maryland · 1950
- Meade Heights, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1996
- Bornstein v. State Tax CommissionCourt of Appeals of Maryland · 1962
- State Tax Commission v. Brandt Cabinet Works, Inc.Court of Appeals of Maryland · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dickinson-Tidewater, Inc. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1974
- Fairchild Hiller Corp. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1973
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1976
- Warlick v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1974
- Supervisor of Assessments v. ElyCourt of Appeals of Maryland · 1974
1 more not listed; retrieve them via the Exa API.