State Department of Assessments & Taxation v. Bendix Corp.

There are two principal questions presented to us for resolution in this appeal; i.e., whether the Maryland Tax Court erred in passing its order of December 14, 1972 reversing the assessment by the State Department of Assessments and Taxation (Department) of completed automobile radios in the Broening Highway plant of The Bendix Corporation (Bendix), appellee, in Baltimore City for taxation in Baltimore City for the taxable years 1970-1971 and 1971-1972 and holding that (1) Article II, Section 39 (b) of the Baltimore City Charter (1964 revision, as amended to January, 1969) was in force…