Montgomery County Council v. Supervisor of Assessments

We are presented with the question of the Maryland Tax Court’s jurisdiction over appeals by a county from decisions to decrease assessments after the date of finality under Maryland Code (1957,1975 Repl. Vol.), Art. 81, § 67.

The owners of the nineteen separate parcels of land in Montgomery County which are involved in this case had their land reassessed in 1971 for the 1972 tax year. After the time to protest the assessments had expired, and the assessments had become final under Code (1957, 1975 Repl. Vol.), Art. 81, § 255, a moratorium was imposed in parts of Montgomery County prohibiting…