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MD. STATE FAIR v. SUPERVISOR

[No. 303, September Term, 1960.]

225 Md. 574 (1961)

172 A.2d 132

MARYLAND STATE FAIR AND AGRICULTURAL SOCIETY, INC. v. SUPERVISOR OF ASSESSMENTS OF BALTIMORE COUNTY

Court of Appeals of Maryland.

Decided June 14, 1961.

Attorney(s) appearing for the Case

Richard W. Emory, with whom were Thomas P. Perkins, III, James H. Cook and Venable, Baetjer & Howard on the brief, for the appellant.

Lawrence F. Rodowsky, Assistant Attorney General, with whom were Thomas B. Finan, Attorney General, Johnson Bowie, County Solicitor of Baltimore County, and Walter Haile, Deputy County Solicitor, on the brief, for the appellee.

The cause was argued before BRUNE, C.J., and HENDERSON, PRESCOTT, HORNEY and MARBURY, JJ.

PRESCOTT, J., delivered the opinion of the Court.

This is an appeal from an order of the Circuit Court of Baltimore County entered on December 7, 1960, reversing in part an order of the Maryland Tax Court by holding that Maryland State Fair and Agricultural Society, Inc. (hereinafter sometimes called the "Society") must pay ordinary (property) taxes for the year 1959 on that portion of its property used to conduct horse racing...

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