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STATE DEP'T OF ASSESS. & TAX. v. CLARK

No. 272, September Term, 1976.

34 Md. App. 136 (1976)

367 A.2d 69

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION ET AL. v. FITZHUGH T. CLARK ET AL.

Court of Special Appeals of Maryland.

Decided December 7, 1976.

Attorney(s) appearing for the Case

Ward B. Coe, III, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellants State Department of Assessments and Taxation, Supervisor of Assessments for Montgomery County and Property Tax Assessment Appeal Board. H. Christopher Malone, Assistant County Attorney for Montgomery County, with whom were Richard S. McKernon, County Attorney, and Robert G. Tobin, Jr., Deputy County Attorney, on the brief, for appellant Director of Finance for Montgomery County, Maryland.

Murray L. Deutchman, with whom were Bullard & Deutchman, P.A. on the brief, for appellees.

The cause was argued before THOMPSON, MENCHINE and LOWE, JJ.

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

Background

In establishing tax rates on real property, government must first have determined the assessed value of the property it may tax. This presupposes a cutoff date after which the valuation will remain fixed for purposes of the succeeding taxable year. That cutoff date, statutorily designated "the date of finality", is at the root of the issue appealed here. The tax statute, Md. Code, Art. 81, designates...

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