Legal Opinion
Supervisor of Assessments v. Ort Children Trust Four
Court of Appeals of Maryland
Decided August 11, 1982No. [No. 150, September Term, 1981.]PublishedCited by 7 opinions
1Opinion of the CourtRodowsky, J.
This appeal involves the 1979-80 assessment for real estate taxes of an income producing property. The property is saddled with a long term lease at a flat rent which was reflective of the market when the contract was made in 1962. Unique to this case is mutual agreement that in January 1979, the property could have commanded a rent more than twice that actually reserved under the lease, if the property had been available to be let at that time. The Maryland Tax Court acknowledged in its written opinion that it gave consideration to the actual rent in reducing the assessment as established by…
2Cases cited34 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
- CAF Investment Co. v. Saginaw TownshipMichigan Supreme Court · 1981
- Fairchild Hiller Corp. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1973
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
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3Cited by7 opinions
- St. Leonard Shores Joint Venture v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1986
- Supervisor of Assessments v. Chase AssociatesCourt of Appeals of Maryland · 1986
- Alstores Realty Corp. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1984
- Supervisor of Assessments of Baltimore City v. Har Sinai West Corp.Court of Special Appeals of Maryland · 1993
- Sheridan v. Town of KillinglySupreme Court of Connecticut · 2006
2 more not listed; retrieve them via the Exa API.