State Department of Assessments & Taxation v. Clark

This case is before us on a writ of certiorari to review a judgment of the Court of Special Appeals entered in State Dep’t of Assess. & Tax. v. Clark, 34 Md. App. 136, 147, 367 A. 2d 69 (1976). The petition for the writ presented this question:

Whether a circuit court may exercise jurisdiction over a declaratory judgment action to review the gratuitous decrease of a final ad valorem assessment on real property by the Supervisor of Assessments, the Property Tax Assessment Appeal Board and the Director of Finance pursuant to Section 67, Article 81, Annotated Code of Maryland?

I

At the time this…