MPTH ASSOC. v. ST. DEP'T OF ASSESS.

No. 93, September Term, 1984.

302 Md. 319 (1985)

487 A.2d 1184

MPTH ASSOCIATES v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION ET AL.

Court of Appeals of Maryland.

February 20, 1985.


Attorney(s) appearing for the Case

Joseph V. Truhe, Jr., Rockville (Miller, Miller & Canby, Rockville, on brief), for appellant.

David M. Tralins, Asst. Atty. Gen., Baltimore (Stephen H. Sachs, Atty. Gen. and Kaye Brooks Bushel, Asst. Atty. Gen., Baltimore, on brief), for appellee Department of Assessments and Taxation.

H. Christopher Malone, Sr. Asst. County Atty., Rockville (Paul A. McGuckian, County Atty. and Robert G. Tobin, Jr., Deputy County Atty., Rockville, on brief), for appellee Montgomery County.

Argued before MURPHY, C.J., SMITH, ELDRIDGE, COLE, RODOWSKY and COUCH, JJ., and W. ALBERT MENCHINE, Associate Judge of the Court of Special Appeals (retired), Specially Assigned.


RODOWSKY, Judge.

This is an administrative appeal of a claim for refund of real property taxes. The issue is whether, on the taxpayer's appeal of its assessment for the tax year 1979-80, an increase made in that assessment by an appeal board after the date of finality for tax year 1980-81 applies automatically to tax year 1980-81. For the reasons hereinafter set forth we shall hold that, on these facts, the increase does not apply to 1980-81.

Appellant, MPTH...

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