Legal Opinion

Grosvenor v. Supervisor of Assessments

Court of Appeals of Maryland

Decided March 1, 1974No. [No. 166, September Term, 1973.]PublishedCited by 45 opinions

1Opinion of the Court

Eldridge. J.,

delivered the opinion of the Court. Barnes, J., dissents and filed a dissenting opinion at page 242 infra.

The appellants, owners of real estate in Montgomery County, Maryland, contest the assessment and taxation of their property in 1970 for the years 1967, 1968 and 1969 under Maryland’s “Escaped Property” statute, Maryland Code (1957, 1969 Repl. Vol.), Art. 81, § 34. It is claimed that the property was not “escaped property” within the meaning of the statutory provision.

The subject property consists of a 46.9 acre tract of land, improved by two houses and a garage, which…

2Cases cited36 opinions

  1. People v. WeaverSupreme Court of the United States · 1880
  2. Sanza v. Maryland State Board of CensorsCourt of Appeals of Maryland · 1967
  3. Casey Development Corp. v. Montgomery CountyCourt of Appeals of Maryland · 2001
  4. Coerper v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
  5. Pan American Sulphur Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1969

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

3Cited by45 opinions

  1. State v. FabritzCourt of Appeals of Maryland · 1975
  2. Curtis v. StateCourt of Appeals of Maryland · 1979
  3. Mazor v. State, Dep't of CorrectionCourt of Appeals of Maryland · 1977
  4. Slate v. ZitomerCourt of Appeals of Maryland · 1975
  5. Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977

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

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