Warlick v. Supervisor of Assessments

In this appeal from an order of the Maryland Tax Court, Mr. Warlick seeks to challenge, as he did below, the practice followed by Anne Arundel County’s Supervisor of Assessments in assessing land devoted to farm or agricultural use. He rests his case on two arguments: first, he maintains that it was error to assess as a “home site” the area where an owner’s dwelling is located on a farm in the same fashion as if it had been subdivided out of the farm. Second, he contends that the tax court acted arbitrarily and capriciously when it found that the home site was a “waterview home site”…