Supervisor of Assessments v. Southgate Harbor

We are here concerned for the first time with the proper method of assessment for condominiums. We shall reverse a determination by the Circuit Court for Anne Arundel County that appellant, Supervisor of Assessments of Anne Arundel County (the Supervisor), improperly assessed the condominiums in question. The basic contention is that it was discriminatory error for the assessor to use a square foot basis of valuation of the land of the condominiums when a front foot basis was used for certain other land in the Annapolis area. The Maryland Tax Court found no error. Appellees here, Southgate…