State Department of Assessments & Taxation v. North Baltimore Center, Inc.

EYLER, Judge.

North Baltimore Center, Inc., appellee, applied to the State Department of Assessments & Taxation, appellant, for a charitable exemption from property tax pursuant to Md.Code, Tax-Prop. § 7-202(b)(1) for the 1996-97 tax year for its building located at 2221-2227 North Charles Street. Appellee used the building to provide mental health care to the indigent. Appellant denied the exemption on the ground that appellee was not supported by significant charitable donations. Appellee appealed the decision to the Property Tax Assessments Appeals Board for Baltimore City (the “Board”),…