Legal Opinion
Supervisor of Assessments v. Keeler
Court of Appeals of Maryland
Decided January 4, 2001No. 85, Sept. Term, 1999PublishedCited by 15 opinions
1Opinion of the Court
BELL, Chief Judge.
The issue this case presents is whether 16.5 acres of a 27-acre parcel1 should be included within the exemption for actual and exclusive religious worship, prescribed by Maryland Code (1985, 1994 Repl.Vol., 2000 Supp.) § 7-204 of the Tax *202Property Article2 when development on the entire parcel has been restricted to a 7.5 acre development envelope and the 16.5 acre parcel is zoned as open space. The Circuit Court for Baltimore County upheld the decisions of the Property Tax Assessment Appeals Board for Baltimore County and the Maryland Tax Court, both of which granted the…
2Cases cited49 opinions
- Bulluck v. Pelham Wood ApartmentsCourt of Appeals of Maryland · 1978
- Heaps v. CobbCourt of Appeals of Maryland · 1945
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
44 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Rouse-Fairwood Development Ltd. Partnership v. Supervisor of Assessments for Prince George's CountyCourt of Special Appeals of Maryland · 2001
- Green v. Church of Jesus Christ of Latter-Day SaintsCourt of Appeals of Maryland · 2013
- Colonial Pipeline Co. v. State Department of Assessments and TaxationCourt of Appeals of Maryland · 2002
- Register of Wills for Baltimore County v. ArrowsmithCourt of Appeals of Maryland · 2001
10 more not listed; retrieve them via the Exa API.