Lane v. Supervisor of Assessments of Montgomery Co.

Ann Lane v. Supervisor of Assessments of Montgomery County, No. 41, September Term 2015 TAXATION — STATUTORY CONSTRUCTION — MARYLAND TAX COURT — ADMISSIBILITY OF EVIDENCE — The Maryland Tax Court may rely on sales of comparable properties occurring after the date of finality for determining the value of the subject property. The “date of finality” is a point of assessment from which tax assessors determine the value of property as of that date. Md. Code Ann., Tax-Prop. (“TP”) § 8- 104(b)(2). The Tax Court reviews assessments de novo and may alter the valuation to reflect the full cash value…