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SUPERVISOR OF ASSESSMENTS v. SOUTHGATE HARBOR

[No. 126, September Term, 1976.]

279 Md. 586 (1977)

369 A.2d 1053

SUPERVISOR OF ASSESSMENTS OF ANNE ARUNDEL COUNTY v. SOUTHGATE HARBOR ET AL.

Court of Appeals of Maryland.

Decided March 3, 1977.

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 appellant.

Ronald A. Baradel, with whom were Hartman & Crain on the brief, for appellees.

The cause was argued before SINGLEY, SMITH, DIGGES, LEVINE and ORTH, JJ., and ROBERT F. SWEENEY, Chief Judge of the District Court of Maryland, specially assigned.

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

We are here concerned for the first time with the proper method of assessment for condominiums. We shall reverse a determination by the Circuit Court for Anne Arundel County that appellant, Supervisor of Assessments of Anne Arundel County (the Supervisor), improperly assessed the condominiums in question. The basic contention is that it was discriminatory error for the assessor to use a square foot basis of valuation...

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