Supervisor of Assessments v. Hartge Yacht Yard, Inc.

This case concerns the appropriate classification for taxation purposes of mooring buoys 1 located in the West River in Anne Arundel County. Basically, the question before this Court is whether these mooring buoys should be assessed as real or personal property when they are placed in the waters of the State.

The case sub judice has its origins in a 1994 decision by the Maryland Tax Court, Whitestake Associates v. Supervisor of Assessments of Anne Arundel County, No. 1051, slip op. (Md. Tax Ct. Feb. 4, 1994), which was an administrative appeal of the 1991 real estate tax assessment of the real…