Legal Opinion

Firestone Tire & Rubber Co. v. Supervisor of Assessments

Court of Appeals of Maryland

Decided June 26, 1975No. [No. 213, September Term, 1974.]PublishedCited by 8 opinions

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

  1. Avery v. Midland CountySupreme Court of the United States · 1968
  2. Mayor of Baltimore v. United Five & Ten Cent Stores, Inc.Court of Appeals of Maryland · 1968
  3. Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
  4. Town Commissioners v. County CommissionersCourt of Appeals of Maryland · 1952
  5. State v. Levy CourtSuperior Court of Delaware · 1899

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3Cited by8 opinions

  1. Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
  2. Holmes v. Criminal Injuries Compensation BoardCourt of Appeals of Maryland · 1976
  3. State Commission on Human Relations v. Mayor of BaltimoreCourt of Appeals of Maryland · 1977
  4. Supervisor of Assessments of Pg. Cty. v. Washington Nat'l Arena Ltd. P'ship.Court of Special Appeals of Maryland · 1979
  5. Hayden v. Md. Dept. of Natural ResourcesCourt of Special Appeals of Maryland · 2019

3 more not listed; retrieve them via the Exa API.

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