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SUPERVISOR v. ORT CHILDREN TR.

[No. 150, September Term, 1981.]

294 Md. 195 (1982)

448 A.2d 947

SUPERVISOR OF ASSESSMENTS OF ALLEGANY COUNTY v. THE ORT CHILDREN TRUST FOUR

Court of Appeals of Maryland.

Decided August 11, 1982.

Attorney(s) appearing for the Case

Peter W. Taliaferro, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellant.

James L. Thompson, Joseph V. Truhe, Jr., and William Walsh for appellee.

The cause was argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, DAVIDSON, RODOWSKY and COUCH, JJ.

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

This appeal involves the 1979-80 assessment for real estate taxes of an income producing property. The property is saddled with a long term lease at a flat rent which was reflective of the market when the contract was made in 1962. Unique to this case is mutual agreement that in January 1979, the property could have commanded a rent more than twice that actually reserved under the lease, if the property had been available...

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