Legal Opinion
Bennett v. State Department of Assessments & Taxation
Court of Special Appeals of Maryland
Decided November 1, 2001No. 2217, September Term, 2000PublishedCited by 6 opinions
1Opinion of the Court
HOLLANDER, Judge.
In this case, we must determine whether a mortgage securing a homeowner’s primary residence constituted a liability for purposes of calculating the homeowner’s “net worth” and eligibility for a Homeowner’s Tax Credit. Pursuant to Md. Code (1986, 1994 Repl.Vol.), § 9-104 of the Tax-Property Article (“T.P.”), James Bennett, appellant, pro se, applied for a Homeowners’ Tax Credit for the 1996 tax year, based on his income and net worth for calendar year 1995. The State Department of Assessments and Taxation (“SDAT”), appellee, rejected Bennett’s application on the ground that he…
2Cases cited52 opinions
- Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
- Tucker v. Fireman's Fund InsuranceCourt of Appeals of Maryland · 1986
- Oaks v. ConnorsCourt of Appeals of Maryland · 1995
- Board of Physician Quality Assurance v. BanksCourt of Appeals of Maryland · 1999
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
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3Cited by6 opinions
- Maryland-National Capital Park & Planning Commission v. AndersonCourt of Special Appeals of Maryland · 2005
- Canty v. Idaho State Tax CommissionIdaho Supreme Court · 2002
- Bennett v. State Department of Assessments and TaxationCourt of Special Appeals of Maryland · 2006
- Coomes v. Maryland Insurance AdministrationCourt of Special Appeals of Maryland · 2017
- Coomes v. Maryland Insurance AdministrationCourt of Special Appeals of Maryland · 2017
1 more not listed; retrieve them via the Exa API.