Legal Opinion
Shell Oil Co. v. Supervisor of Assessments
Court of Appeals of Maryland
Decided December 7, 1976No. [No. 73, September Term, 1976.]PublishedCited by 13 opinions
1Opinion of the CourtSmith, J.
We shall here reject a contention that tax assessors in assessing business property deliberately rejected its potential for service station use, thus discriminating against service station land assessed at a higher value.
This appeal was before us previously in Shell Oil Co. v. Supervisor, 276 Md. 36, 343 A. 2d 521 (1975). We declined to consider the merits of the appeal at that time, holding that “[sjince the Maryland Tax Court does not exercise a judicial function, review of a Tax Court decision is an exercise of original and not appellate judicial jurisdiction. Consequently, Ch. 385 of the…
2Cases cited18 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
- State Roads Commission v. WarrinerCourt of Appeals of Maryland · 2001
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- State Department of Assessments & Taxation v. ClarkCourt of Appeals of Maryland · 1977
- Baltimore Building & Construction Trades Council v. BarnesCourt of Appeals of Maryland · 1981
- Office of People's Counsel v. Maryland Public Service CommissionCourt of Appeals of Maryland · 1999
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
- St. Leonard Shores Joint Venture v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1986
8 more not listed; retrieve them via the Exa API.