Legal Opinion
Supervisor of Assessments of Baltimore City v. Friends School
Court of Special Appeals of Maryland
Decided May 13, 1986No. 1086, September Term, 1985PublishedCited by 3 opinions
1Opinion of the Court
ROSALYN B. BELL, Judge.
The Supervisor of Assessments appeals an order of the Circuit Court of Baltimore City reversing the Maryland Tax Court’s decision that a caretaker’s residence located on the property of Friends School was not exempt from real property taxes under Md.Code Ann. Art. 81, § 9(e)(2) (1957, 1980 Repl.Vol.). Article 81, § 9(e)(2), supra, as presently codified exempts “[property owned by ... any ... educational ... institutions or organizations ... when ... actually used exclusively for and necessary for ... educational purposes (including athletic programs and activities of an…
2Cases cited18 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.Court of Appeals of Maryland · 1977
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
- Denison University v. Board of Tax AppealsOhio Supreme Court · 1965
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3Cited by3 opinions
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- State v. DeJesusSupreme Court of Rhode Island · 2008
- Friends School v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1988