Banducci v. Douglas County Assessor, Tc-Md 090069c (or.tax 9-23-2010)

DECISION

DECISION

This appeal concerns certain real property assessments of nine undeveloped lots for the 2006-07 tax year. They are identified in the Douglas County tax records as Accounts R62064, R62085, R62092, R62099, R62106, R62113, R62120, R62127, and R62134 (tax lots 500 and 800 through 1500). (Def s Closing Argument at 2; Ptf s Compl at 1-12.)1 The lots have no structures (e.g., houses, sheds, shops). (Def s Closing Argument at 1.)

Trial in the matter was held by telephone, with the submission of post-trial briefs by the parties. Plaintiff was represented by Steve Gerlt (Gerlt), an…