State Department of Assessment & Taxation v. North Baltimore Center, Inc.

BELL, Chief Judge.

This case presents the issue of whether a nonprofit corporation, almost entirely supported by government funds, and primarily providing outpatient mental health services to indigent members of the community, is eligible for a charitable exemption under Md.Code (1986, 1994 Repl.Yol., 2000 Supp.) § 7-202(b)(l) of the Tax Property Article. 1 A similar issue was decided by this Court in Supervisor of Assessments v. Group Health Ass’n, Inc., 308 Md. 151, 517 A.2d 1076 (1986). In fact, the parties maintain that the decision in that case controls the decision in this one.…