Radin v. Supervisor of Assessments

The appellants, development and construction entrepreneurs (the owners), built a complex of high-rise apartment houses in Montgomery County, the names of which all begin with Blair. Involved in this appeal is whether one of these, Blair Plaza, an eighteen-story — actually a seventeen-story since there is no thirteenth floor — building was substantially completed on January 1,1964, the date of finality.

Code (1965 Repl. Vol.), Art. 81, § 8, provides that all real property in this State (except as in §§ 9 and 10 provided) . by whomsoever owned shall be subject to assessment and taxation for…