Supervisor of Assessments v. Sloan

BELL, Judge.

The taxpayers appealed the 1981-82 assessment of their home and adjacent parcel by the Supervisor of Assessments of Baltimore County to the Property Tax Assessment Appeal Board (PTAAB). The Board affirmed as did the Maryland Tax Court. The taxpayers next appealed to the Circuit Court for Baltimore County, where the decision was reversed. The Supervisor noted an appeal to this Court.

QUESTION

The issue is whether two parcels of subdivided land owned by taxpayers are to be assessed as one homestead property where one lot is used as the residence and the second is used for family…