Maryland-National Capital Park & Planning Commission v. State Department of Assessments & Taxation

EYLER, Justice.

The 94th Aero Squadron restaurant (“Restaurant”), a privately run concern located on tax exempt property belonging to the Maryland-National Park and Planning Commission (“Commission”) in College Park, Maryland, was designed to resemble a fortified French chalet from the World War I era that had been damaged by bombing. In this appeal, the disputants call upon us to decide whether the Restaurant can withstand an “attack” by the State Department of Assessments and Taxation (“Department”), seeking to impose a tax assessment.

After wending their way through four other adjudicative…