Supervisor of Assessments v. Keeler

The Court today affirms a determination that 16.5 acres of vacant land, not used for any particular purpose and expressly reserved by deed exclusively for open field or agricultural use, is “actually used exclusively for public religious worship” merely because it is part of a larger parcel upon which stand a church and certain structures ancillary to the church. With respect, I dissent.

Perceiving the need for a new church in the Hunt Valley area of Baltimore County, respondent purchased a 27-acre tract located in an R.C. 2 (agricultural) zone. The tract was *223improved by a two-story residence,…