Legal Opinion
Condominium Owners 5-7 Slade Avenue v. Supervisor of Assessments
Court of Appeals of Maryland
Decided June 20, 1978No. [No. 131, September Term, 1977.]PublishedCited by 12 opinions
1Opinion of the Court
•Smith, J.,
delivered the opinion of the Court.
We shall here hold that the taxing authorities and the courts which have considered this matter have erred in their interpretation of the statute formerly governing the assessment of condominiums. Thus, we shall reverse the decision of the Court of Special Appeals in an unreported opinion in this matter (No. 106, September Term, 1977, decided November 4, 1977).
The assessment is for the year July 1,1974 — June 30,1975. Thus, under Maryland Code (1957,1969 Repl. Vol., 1973 Cum. Supp.) Art. 81, § 29A the date of finality was January 1,1974. The…
2Cases cited16 opinions
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- 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
- Walters v. City of St. LouisSupreme Court of the United States · 1954
- Department of Tidewater Fisheries v. SollersCourt of Appeals of Maryland · 1987
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Collier v. ConnolleyCourt of Appeals of Maryland · 1979
- State Farm Mut. Auto. Ins. Co. v. Ins. Comm'rCourt of Appeals of Maryland · 1978
- Supermarkets General Corp. v. StateCourt of Appeals of Maryland · 1980
- Supervisor of Assessments v. Chase AssociatesCourt of Appeals of Maryland · 1986
- State v. WyandCourt of Appeals of Maryland · 1985
7 more not listed; retrieve them via the Exa API.