Ruff v. Department of Revenue, Tc-Md 110823n (or.tax 11-18-2011)

DECISION OF DISMISSAL

This matter is before the court on Defendant's Motion to Dismiss (Motion) this appeal for "failure to state a claim or request any relief from the court[,]" or, alternatively, because "the Department of Revenue is not a proper defendant in this case." (Def's Mot to Dismiss at 1.)

Plaintiff's Complaint, filed June 14, 2011, concerns residential property identified as Account 10600781 for the "2010; 2011" tax year. (Ptf's Compl at 1.) Plaintiff provided a property tax statement for the Account appealed; however, she is not the named owner on the property tax statement.…