Supervisor of Assessments v. Trustees of Bosley Methodist Church Graveyard

These dual tax cases, before us on certiorari issued prior to decision by the Court of Special Appeals, present the common question of whether that portion of real estate owned by a religious organization for use as a caretaker’s residence is entitled to an exemption from real property taxation pursuant to Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 9. As the precise statutory language exempting certain church owned property from taxation provides the fulcrum upon which this opinion rests, we here set forth the relevant provisions of Art. 81, § 9 before further addressing the matter.(a)…