Supervisor of Assessments of Montgomery County v. Lane

EYLER, JAMES R., J.

On December 28, 2010, Ann Lane, appellee, was notified by the Supervisor of Assessments of Montgomery County, appellant, that her residence, a condominium in Chevy Chase, Maryland, was assessed at a value of $2,130,000. The assessment notice stated that the valuation was “effective January 1, 2011,” the “date of finality.” Appellee pursued administrative appeals to and including the Maryland Tax Court. Following a hearing, the Tax Court reduced the assessment of appellee’s condominium to $2,075,000.

Unhappy with the amount of the reduction, appellee filed a petition for…