SUPERVISOR v. GROUP HEALTH ASS'N

No. 99, September Term, 1985.

308 Md. 151 (1986)

517 A.2d 1076

SUPERVISOR OF ASSESSMENTS OF MONTGOMERY COUNTY v. GROUP HEALTH ASSOCIATION, INC.

Court of Appeals of Maryland.

November 28, 1986.


Attorney(s) appearing for the Case

Diana G. Motz, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen., Jane E. Pilliod, Asst. Atty. Gen. and Andrew H. Baida, Sp. Asst. Atty. Gen., on the brief), Baltimore, for appellant.

R. Kenly Webster (Martin D. Krall, P.C., Pamela H. Anderson and Shaw, Pittman, Potts & Trowbridge, on the brief), Washington, D.C., for appellee.

Argued before SMITH, ELDRIDGE, COLE, RODOWSKY, COUCH, McAULIFFE, JJ., and CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals (retired), specially assigned.


COLE, Judge.

The question we must decide in this case is whether a nonprofit health maintenance organization (HMO), which operates primarily to provide health care services to its prepaid members, is a "charitable organization" for purposes of the property tax exemption provided by Maryland Code (1957, 1980 Repl.Vol.), Art. 81, § 9(e)(2).

We summarize the salient facts as follows. Appellee, Group Health Association, Inc. (GHA), is a nonprofit HMO and...

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