Supervisor of Assessments v. Vestry of Salisbury Parish Corp.

The Supervisor of Assessments of Wicomico County, the appellant, appeals from an order of the Circuit Court for Wicomico County which affirmed, without an opinion, an order of the Maryland Tax Court holding that certain real property, hereinafter described, owned by the Vestry of Salisbury Parish Corporation, the appellee, was exempt from taxation. The order of the Tax Court in turn affirmed the decision of the Property Tax Assessment Appeal Board for Wicomico County which held that the subject property was exempt from taxation under Md. Ann. Code Art. 81, § 9 (d), which provided that the…