Legal Opinion
Pleasants Investments Ltd. Partnership v. State Department of Assessments & Taxation
Court of Special Appeals of Maryland
Decided December 3, 2001No. 2684, Sept. Term, 2000PublishedCited by 9 opinions
1Opinion of the CourtKenney, J.
This case arises out of the Tax Court’s rejection of appellants’ petition for planned development assessment of their respective properties under Md.Code Ann. (1986, 1993 Supp.), § 8-220 et seq. of the Tax Property Article (“TP”). 1 Appellants raise one question on appeal:
Whether the circuit court erred in interpreting § 8-221(2)(ii) of the Tax Property Article in contravention of the General Assembly’s intent.
For the reasons following, we shall affirm.
FACTUAL BACKGROUND
On June 25, 1993, appellants collectively filed an application with the State Department of Assessments and Taxation…
2Cases cited13 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Adamson v. Correctional Medical Services, Inc.Court of Appeals of Maryland · 2000
- State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 1997
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- Lindley v. MurphyIllinois Supreme Court · 1944
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3Cited by9 opinions
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- F.D.R. Srour Partnership v. Montgomery CountyCourt of Special Appeals of Maryland · 2008
- Holladay Duplex Management Co. v. HowellsCourt of Appeals of Utah · 2002
- Butler v. StateCourt of Special Appeals of Maryland · 2013
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