Legal Opinion

Supervisor of Assessments v. Asbury Methodist Home, Inc.

Court of Appeals of Maryland

Decided September 16, 1988No. 155, September Term, 1987PublishedCited by 58 opinions

1Opinion of the Court

MURPHY, Chief Judge.

The issues in this ease arise from a Maryland Tax Court decision denying exemption from property tax for the 1983-84 tax year to three apartment buildings for elderly residents, which were owned and operated by a nonprofit, charitable corporation.

I

The record before us discloses that, in 1926, the Baltimore Conference of the Methodist Episcopal Church South built a home for the Conference’s elders in Gaithersburg, Maryland. The home, known as the Asbury Methodist Home, opened its doors to five residents, grew quickly to its initial capacity of 70 residents, and after…

2Cases cited27 opinions

  1. Bulluck v. Pelham Wood ApartmentsCourt of Appeals of Maryland · 1978
  2. Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
  3. State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
  4. Baltimore Lutheran High School Ass'n v. Employment Security AdministrationCourt of Appeals of Maryland · 1985
  5. Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977

22 more not listed; retrieve them via the Exa API.

3Cited by58 opinions

  1. Board of Physician Quality Assurance v. BanksCourt of Appeals of Maryland · 1999
  2. Montgomery County v. BuckmanCourt of Appeals of Maryland · 1994
  3. State Administration Board of Election Laws v. BillhimerCourt of Appeals of Maryland · 1988
  4. Gigeous v. Eastern Correctional InstitutionCourt of Appeals of Maryland · 2001
  5. Liberty Nursing Center, Inc. v. Department of Health & Mental HygieneCourt of Appeals of Maryland · 1993

53 more not listed; retrieve them via the Exa API.

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