Legal Opinion
MacHt v. Department of Assessments
Court of Appeals of Maryland
Decided November 30, 1972No. [No. 16, September Term, 1972.]PublishedCited by 21 opinions
1Opinion of the CourtSingley, J.
Barnes and Digges, JJ., dissent and Barnes, J., filed a dissenting opinion in which Digges, J., concurs at page 616 infra.
This case poses a novel question, apparently one of first impression in this State: Are there circumstances where airspace superjacent to real property may be made the subject of a separate assessment on which state and local real estate taxes can be levied?
The hoary common law concept, cujus est solum, ejus est usque ad coelum et ad inferos,1 has been substantially eroded by technology.2 For example, Maryland Code (1957, 1968 Repl. Vol.) Art. 1A, § 7, while recognizing…
2Cases cited21 opinions
- United States v. CausbySupreme Court of the United States · 1946
- Tax Lien Co. v. . SchultzeNew York Court of Appeals · 1914
- Susquehanna Power Co. v. State Tax Comm'n of Md. (No. 1)Supreme Court of the United States · 1931
- Appeal Tax Court v. Western Maryland RailroadCourt of Appeals of Maryland · 1879
- Cherry v. SteinCourt of Appeals of Maryland · 1858
16 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- City of Los Angeles v. San Pedro Boat WorksCourt of Appeals for the Ninth Circuit · 2011
- Drew v. First Guaranty Mortgage Corp.Court of Appeals of Maryland · 2003
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- St. Leonard Shores Joint Venture v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1986
- Sea Watch Stores Ltd. Liability Co. v. Council of Unit Owners of Sea Watch CondominiumCourt of Special Appeals of Maryland · 1997
16 more not listed; retrieve them via the Exa API.