MacHt v. Department of Assessments

Although I agree with much — indeed most — of the majority opinion as an abstract matter, I dissent because the majority (1) largely ignores what the Department of Assessments actually did in the present case; (2) analogizes the lease to an easement which Maryland Code (1957) Art. 81, § 19 (a) provides, and prior decisions of this Court hold, shall not be separately assessed; and, (3) gives an oblique blessing to the argument of the Tax Court that the Department was acting to reach “Escaped” property, pursuant to Art. 81, §§ 34 and 36.(1)

In the present case, there is no dispute that the…