FINCH, Judge.
This is an appeal from a judgment of the Circuit Court of Iron County overruling a decision by the State Tax Commission and restoring an assessment by the County Assessor of a leasehold interest of the Ruberoid Company (Ruberoid) in property owned by the City of Annapolis (City). We have jurisdiction because Iron County, a political subdivision, is a party and because construction of the revenue laws is involved.
Ruberoid and City entered into...
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