Stellar GT v. Supervisor of Assessments

RAYMOND G. THIEME, JR., Judge,

Ret’d, Specially Assigned.

This appeal raises the question of when the Supervisor of Assessments for Montgomery County, appellee, is authorized by statute to revalue a property during the three year period between regular valuations. Md. Ann.Code, Tax-Property Article, Section 8-104(c) (2001 RepLVol.) lists six situations in which “real property shall be revalued” if they occur “[i]n any year of a 3-year cycle.” Believing that one of those situations existed, the appellee revalued the Georgian Towers, a Silver Spring apartment building owned by appellant, Stellar…