Mid Towne Plymouth, Inc. v. State Department of Assessments & Taxation

This appeal challenges the validity of assessments on the tangible personal property of the appellant made in 1960 for the tax years 1958 and 1959.

The appellant, a Maryland corporation, began to conduct an automobile sales and service business in November, 1956. On April 16, 1957, it filed a 1957 annual' report of its tangible personal property with the State Tax Commission, as required by Code (1957), Art. 81, sec. 251, and a final assessment of $25,070 for the tax year 1957 was made and certified to the Department of Assessments and the Collector of Baltimore City as required by Code…