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COUNTY EXECUTIVE v. SUPERVISOR OF ASSESSMENTS

[No. 219, September Term, 1974.]

275 Md. 64 (1975)

337 A.2d 682

COUNTY EXECUTIVE FOR MONTGOMERY COUNTY, MARYLAND ET AL. v. SUPERVISOR OF ASSESSMENTS OF MONTGOMERY COUNTY ET AL.

Court of Appeals of Maryland.

Decided May 26, 1975.

Attorney(s) appearing for the Case

H. Christopher Malone, Assistant County Attorney, with whom were Richard S. McKernon, County Attorney, and Robert G. Tobin, Jr., Deputy County Attorney, on the brief, for appellants.

Steven P. Resnick and Joseph S. Kaufman for Virginia K. Casey Visnich, one of appellees. No brief filed on behalf of other appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE and O'DONNELL, JJ.

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

In this appeal from an order of the Maryland Tax Court, neither party is content. What happened was that the Supervisor of Assessments of Montgomery County (the Supervisor) assessed 252.61 ± acres of land and improvements located near Gaithersburg, owned by Virginia Casey Visnich, at $2,325,360.00 for the tax year 1972 ($2,319,160.00, land; $6,200.00, improvements).

Mrs. Visnich appealed to Montgomery County...

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