SUPERVISOR OF ASSESS. OF HARFORD CTY. v. Otremba

Justice Sutherland once said "[t]he legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.” 1 This case demonstrates one taxpayer’s unsuccessful effort to take advantage of this right and to achieve a reduction in his Harford County real property taxes.

Louis J. Otremba, appellant, was the owner of a single family dwelling at 403 Dunfield Court in Joppatown, Maryland. During the period in question, the property was not occupied by the owner but was inhabited by Mr. Otremba’s daughter…