Shipp v. Bevard

The plaintiff in this real property tax assessment case is seeking reversal of an administrative decision under Maryland Code (1957, 1980 Repl. Vol.), Art. 81, § 67 (a). Three previous cases in this Court have rejected attempts to overturn § 67 (a) determinations. State Dep’t Of A. & Tax. v. Clark, 281 Md. 385, 380 A.2d 28 (1977); Mont. Co. Council v. Supervisor, 275 Md. 339, 340 A.2d 302 (1975); La Belle v. State Tax Comm., 217 Md. 443, 142 A.2d 560, cert. denied, 358 U.S. 889, 79 S.Ct. 135, 3 L.Ed.2d 117 (1958). The plaintiffs effort in the present case will similarly be unsuccessful.

Before…