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BOYD v. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY

No. 661, September Term, 1983.

57 Md. App. 603 (1984)

471 A.2d 749

J. COOKMAN BOYD, JR. v. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY.

Court of Special Appeals of Maryland.

February 14, 1984.

Attorney(s) appearing for the Case

Rob Ross Hendrickson and J. Cookman Boyd, Jr., Baltimore, for appellant.

Jane E. Pilliod, Asst. Atty. Gen., with whom were Stephen H. Sachs, Atty. Gen., Kaye Brooks Bushel, and T. Scott Basik, Asst. Attys. Gen., on brief, for appellee.

Argued before LISS and ADKINS, JJ., and CHARLES E. ORTH, Jr., (Ret'd.), Specially Assigned Judge.

ADKINS, Judge.

Appellant J. Cookman Boyd, Jr., disagreed with the tax assessment placed on his Baltimore City home for the tax year beginning July 1, 1980. He appealed to the Property Assessment Board of Baltimore City, which dismissed the appeal because of Boyd's failure to appear. Boyd appealed to the Maryland Tax Court, which referred the matter to an examiner. Testimony was taken before the examiner on the merits of the case, and after one false start

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