Supervisor of Assessments v. Greater Baltimore Medical Center, Inc.

The Supervisor of Assessments of Baltimore County (“the Supervisor”), appellant, challenges the Maryland Tax Court’s (“Tax Court”) determination that Greater Baltimore Medical Center, Inc. (“GBMC”), appellee, a non-profit hospital, was the owner of an office building and parking garage (“the Improvements”) built on GBMC’s land, thereby qualifying GBMC for a charitable property tax exemption. GBMC owned a tract of land that it leased to Baltimore Hospital Investors LLC (“BHI LLC”), a for-profit Delaware limited liability company, which was established to aid in financing the construction of…