SUPERVISOR OF ASSESSMENTS OF CALVERT CTY. v. St. Leonard Shores Joint Ven.

ALPERT, Judge.

The issue we must decide herein is whether bulk ownership of a subdivided tract of land should be considered by the tax assessor when assessing multiple lots owned by a single taxpayer. Appellant, the Supervisor of Assessments of Calvert County, did not consider the bulk ownership in accordance with a directive from the State Department of Assessments and Taxation (“SDAT”). We believe that the SDAT directive was properly issued and thus find bulk ownership is not a proper consideration in the assessment process.

Facts and Proceedings

The instant appeal arises from the assessment…