Legal Opinion
Ballard v. Supervisor of Assessments
Court of Appeals of Maryland
Decided July 5, 1973No. [No. 330, September Term, 1972.]PublishedCited by 14 opinions
1Opinion of the CourtMurphy, C. J.
Maryland Code (1957, 1969 Repl. Vol.), Article 81, § 9 (4) provided:
“The following shall be exempt from assessment and from State, county and city taxation in this State, each and all of which exemptions shall be strictly construed:
“(4) Churches, parsonages, etc. — Houses and buildings used exclusively for public worship, and the furniture contained therein, and any parsonage used in connection therewith, and the grounds appurtenant to such houses, buildings and parsonages and necessary for the respective uses thereof.” 1
Relying on the above section, and fortified by his belief that “[w]here…
2Cases cited19 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- Gibbons v. District of ColumbiaSupreme Court of the United States · 1886
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Supervisor of Assessments v. CarrollCourt of Appeals of Maryland · 1984
- Supervisor of Assessments v. Trustees of Bosley Methodist Church GraveyardCourt of Appeals of Maryland · 1982
- Aero Motors, Inc. v. Administrator, Motor Vehicle AdministrationCourt of Appeals of Maryland · 1975
- Broadway Services v. ComptrollerCourt of Appeals of Maryland · 2022
9 more not listed; retrieve them via the Exa API.