SUPERVISOR OF ASSESSMENTS OF CALVERT CTY. v. ST. LEONARD SHORES JOINT VEN.

No. 260, September Term, 1984.

61 Md. App. 204 (1985)

486 A.2d 206

SUPERVISOR OF ASSESSMENTS OF CALVERT COUNTY v. ST. LEONARD SHORES JOINT VENTURE.

Court of Special Appeals of Maryland.

January 8, 1985.


Attorney(s) appearing for the Case

David M. Tralins, Asst. Atty. Gen., Stephen H. Sachs, Atty. Gen. and Kaye Brooks Bushel, Asst. Atty. Gen., Baltimore, for appellant.

Stephen L. Clagett, Prince Frederick, for appellee.

Argued before GILBERT, C.J., and WEANT and ALPERT, JJ.


ALPERT, Judge.

The issue we must decide herein is whether bulk ownership of a subdivided tract of land should be considered by the tax assessor when assessing multiple lots owned by a single taxpayer. Appellant, the Supervisor of Assessments of Calvert County, did not consider the bulk ownership in accordance with a directive from the State Department of Assessments and Taxation ("SDAT"). We believe that the SDAT directive was properly issued and thus find bulk ownership...

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