901, LLC v. Sup'v. of Assessments

901, LLC v. Supervisor of Assessments of Baltimore City No. 0491, Sept. Term. 2023 Opinion by Leahy, J. Taxation > Property Taxes > Exemptions > In General > Transfer of exemption or of property exempt Section 7-210(a) of Maryland Code (1985, 2019 Repl. Vol., 2023 Supp.), Tax-Property Article (“TP”), sets forth the general rule that property owned by the government is not subject to property tax if the property is “devoted to a governmental use or purpose[.]” TP § 7-210(a)(1). However, TP § 7-210(a) expressly instructs that TP § 6-102 contains exceptions to this general rule, including TP §…