Col. Sportswear v. Wash. Cty. Assessor, Tc-Md 100043d (or.tax 2-16-2011)

DECISION

Plaintiff appeals Defendant's, Department of Revenue (Department), Conference Decision No 07-0195, dated November 6, 2009, alleging that Defendant "abused its discretion when it (a) allowed submission of appraisal evidence more than two months after the close of the merits hearing and then ordered a second merits hearing be held to consider that evidence, and (b) in reliance upon that second hearing and the late appraisal evidence and testimony thereon, determined that the real market value for the subject property was $3,597,696 for the 2004-05 tax year and $4,054,258 for the 2005-06…