Bethlehem Steel Corp. v. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CTY.

Imagine the consternation of Baltimore County when it discovered that nearly $150 million of its property tax base was up for grabs in the Maryland Tax Court and it was not a party to the proceeding. Imagine then the grief of Bethlehem Steel Corporation, the owner of that tax base, when, five months after trial of the matter had been concluded, Baltimore County expressed a desire to intervene in the case “in order to present evidence and file briefs.”

That’s what this case is about. On October 29,1976, the Tax Court said that the county could not intervene; and to make matters worse, in the…