Sandilands v. Washington County Assessor, Tc-Md 091339d (or.tax 3-18-2010)

DECISION

Plaintiffs appeal Defendant Department of Revenue (Department)'s denial of their application to defer property taxes on their primary residence for tax year 2009-10. Plaintiffs also appeal Department and Defendant Washington County Assessor (Assessor's actions that lead them to believe the subject property was in the Property Tax Deferral Program for Senior Citizens (Program) for tax year 2008-09. A telephone trial was held on January 25, 2010. Plaintiffs appeared on their own behalf. Plaintiff Grace Sandilands (Sandilands) gave testimony. Kelly Gladden (Gladden), Customer Service…