Legal Opinion
Supervisor of Assessments of Pg. Cty. v. Washington Nat'l Arena Ltd. P'ship.
Court of Special Appeals of Maryland
Decided June 12, 1979No. 1248, September Term, 1978PublishedCited by 9 opinions
1Opinion of the CourtGilbert, C. J.
“This is the Fourth ...,” 1 not of July, but time that a variation of this matter has been before the appellate courts of this State. 2 Hopefully, it is the last time.
The issue presented by this appeal is whether the leasehold interest of the appellee, Washington National Arena Limited Partnership (WNA), in the land and improvements on the property of Maryland-National Capital Park and Planning Commission (MNCPPC) is exempt from county and State real property taxation under Md. Ann. Code art. 81, § 8 (7) (e) as a “concession for occupancy of a public park.” 3 Underlying, but close to the…
2Cases cited23 opinions
- Jacobellis v. OhioSupreme Court of the United States · 1964
- Maryland-National Capital Park & Planning Commission v. Washington National ArenaCourt of Appeals of Maryland · 1978
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Fairchild Hiller Corp. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1973
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3Cited by9 opinions
- Clark County Sports Enterprises, Inc. v. City of Las VegasNevada Supreme Court · 1980
- Maryland-National Capital Park & Planning Commission v. State Department of Assessments & TaxationCourt of Special Appeals of Maryland · 1996
- United States v. Montgomery CountyCourt of Appeals for the Fourth Circuit · 1985
- Comptroller of Treasury v. Ramsay, Scarlett & Co.Court of Special Appeals of Maryland · 1984
- United States v. Montgomery County, MarylandCourt of Appeals for the Fourth Circuit · 1985
4 more not listed; retrieve them via the Exa API.