Townsend Baltimore Garage, LLC v. Supervisor of Assessments

This case arises out of a property tax assessment levied by the Supervisor of Assessments of Baltimore City (“the Supervisor”), appellee, upon certain improvements constructed upon real property owned by the State of Maryland. Although real estate owned by the State would ordinarily be exempt from property taxes, the Supervisor asserts that the present property does not qualify for an exemption because the improvements, which were constructed upon the State-owned property pursuant to a series of complex leasing arrangements, are owned and operated in connection with businesses that are…