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BALTO. CTY. v. DEP'T OF ASSESS. & TAX.

No. 32, September Term, 1980.

47 Md. App. 88 (1980)

421 A.2d 993

BALTIMORE COUNTY, MARYLAND v. MARYLAND DEPARTMENT OF ASSESSMENTS AND TAXATION ET AL.

Court of Special Appeals of Maryland.

Decided November 7, 1980.

Attorney(s) appearing for the Case

Phyllis C. Friedman, Deputy County Solicitor for Baltimore County, with whom was Leonard S. Jacobson, County Solicitor for Baltimore, on the brief, for appellant.

Peter W. Taliaferro, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, for appellee Maryland Department of Assessments and Taxation. K. Donald Proctor, with whom were David E. Bushong and Miles & Stockbridge on the brief, for appellee/intervenor Black & Decker.

The cause was argued before MORTON, THOMPSON and LISS, JJ.

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

In this opinion we consider the availability of the declaratory judgment remedy in a case which is within the jurisdiction of the Maryland Tax Court.

THE LAW

Maryland's Declaratory Judgment Act, set forth in Md. Cts. and Jud. Proc. Code Ann. §§ 3-401 — 3-415 (1974 Repl. Vol.) permits courts of record to declare rights, status and other...

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