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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