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SUPERVISOR v. CHASE ASSOCIATES

No. 125, September Term, 1985.

306 Md. 568 (1986)

510 A.2d 568

SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY v. CHASE ASSOCIATES ET AL. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY v. MARVIN ELLIN.

Court of Appeals of Maryland.

June 30, 1986.

Attorney(s) appearing for the Case

William K. Hammond, Sp. Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen., Kaye Brooks Bushel, Asst. Atty. Gen., on brief), Baltimore, for appellant.

Evelyn W. Pasquier (Shale D. Stiller and Frank, Bernstein, Conaway & Goldman, on brief), Baltimore, for appellee Chase Associates et al.

Donald J. Katz, Baltimore, for appellee Marvin Ellin.

Argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, RODOWSKY, COUCH and McAULIFFE, JJ.

MURPHY, Chief Judge.

Since 1979, the State Department of Assessments and Taxation has reviewed all real property assessments on a staggered triennial basis. See Maryland Code (1957, 1980 Repl.Vol.), Article 81, § 232(8).1 Under the statutory procedure, the Department reviews each year one-third of the assessable real property in the state. The property is then assessed for a three-year period beginning on the next "semiannual...

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