Legal Opinion
State Department of Assessments & Taxation v. Town & Country-Woodmoor, Inc.
Court of Appeals of Maryland
Decided February 4, 1970No. [No. 176, September Term, 1969.]PublishedCited by 5 opinions
1Opinion of the CourtFinan, J.
This case involves an appeal by the State Department of Assessments and Taxation, appellant, from an order of Judge Walter M. Jenifer, of the Circuit Court of Baltimore County, which affirmed a decision of the Maryland Tax Court. The Tax Court held that dishwashers and garbage disposal units installed in the 424 unit residential apartment complex of Town and Country-Woodmoor, Inc., appellee, were real property rather than personal property for the purposes of assessment and taxation. The property in question is located in Baltimore County. The tax year involved is 1966.
The original…
2Cases cited9 opinions
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- Kimball-Tyler Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1957
- Schofer v. HoffmanCourt of Appeals of Maryland · 1943
- Mitchell v. Register of WillsCourt of Appeals of Maryland · 1962
- Comptroller of the Treasury v. Kaiser Aluminum & Chemical Corp.Court of Appeals of Maryland · 1960
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3Cited by5 opinions
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- State Department of Assessments and Taxation v. Metrovision of Prince George's County, Inc.Court of Special Appeals of Maryland · 1992
- Chambco, a Division of Chamberlin Waterproofing & Roofing System, Inc. v. Urban Masonry Corp.Court of Special Appeals of Maryland · 1994
- Comptroller of the Treasury v. Steuart Investment Co.Court of Appeals of Maryland · 1988