Firestone Tire & Rubber Co. v. Supervisor of Assessments
Court of Appeals of Maryland
1Opinion of the CourtEldridge, J.
The issue in this case is whether the General Assembly, in enacting Maryland Code (1957, 1975 Repl. Vol.), Article 81, § 8 (7) (e), intended that a county could, by accepting an agreed payment in lieu of taxes from a private business leasing county-owned real property, exempt the private business from liability for property taxes.
Pursuant to the provisions of Code (1957, 1971 Repl. Vol.), ■ Art. 41, secs. 266A-266I, Wicomico County and The Firestone Tire & Rubber Company entered into an agreement on March 31, 1971, which provided that the County would purchase a tract of land located in the…
2Cases cited6 opinions
- Avery v. Midland CountySupreme Court of the United States · 1968
- Mayor of Baltimore v. United Five & Ten Cent Stores, Inc.Court of Appeals of Maryland · 1968
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
- Town Commissioners v. County CommissionersCourt of Appeals of Maryland · 1952
- State v. Levy CourtSuperior Court of Delaware · 1899
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3Cited by8 opinions
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- Hayden v. Md. Dept. of Natural ResourcesCourt of Special Appeals of Maryland · 2019
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