Legal Opinion
Supervisor of Assessments v. Carroll
Court of Appeals of Maryland
Decided January 17, 1984No. 34, September Term, 1983PublishedCited by 23 opinions
1Opinion of the Court
SMITH, Judge.
In this case we shall address the issue left open in Warlick v. Supervisor of Assess., 272 Md. 540, 544, 325 A.2d 587 (1974), “[w]hether accessory or auxiliary structures on a farm, occupied by farm employees, need necessarily be assessed [on the basis of the exemption for farmland].” Under the circumstances in this case, we conclude that as a matter of law the residences here involved are not entitled to the exemption. Hence, we shall reverse the holding of the Court of Special Appeals in its unreported opinion in Supervisor of Assessments of Howard County v. Philip Carroll, No.…
2Cases cited11 opinions
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Pan American Sulphur Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1969
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- C & P TELEPHONE CO. OF MD. v. Director of Finance, City Council of BaltimoreCourt of Appeals of Maryland · 1996
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Comptroller of the Treasury, Income Tax Division v. HaskinCourt of Appeals of Maryland · 1984
18 more not listed; retrieve them via the Exa API.