Board of County Commissioners v. Bolden

When the Board of County Commissioners of Garrett County, Maryland (the "Board”) undertook to fix a property tax rate of $2.61 for the taxable year July 1, 1979 — June 30, 1980 which exceeded the "constant yield tax rate” of $2.37, their action was immediately challenged by this taxpayer’s suit. The Circuit Court for Garrett County concluded that the Board had failed to comply with applicable statutory procedures and enjoined the Board from enforcing a tax rate in excess of the constant yield tax rate. The Writ of Certiorari was issued prior to decision by the Court of Special Appeals on the…