Fairchild Hiller Corp. v. Supervisor of Assessments

Human nature being what it is, the average taxpayer wishes to purchase at the lowest possible cost and to be assessed for tax purposes at the lowest possible amount, but to sell for the highest dollar amount possible. Here appellant, Fairchild Hiller Corporation (Fairchild), is unhappy with the assessment on its real estate in Washington County. It does not wish to concede that it may have bought a bargain. Its appeal from the decision of the Maryland Tax Court was entered prior to the passage of Chapter 385 of the Acts of 1971 providing in what is now Code (1957, 1969 Repl. Vol., 1972 Supp.)…