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SUPERVISOR OF ASSESSMENTS OF MONTGOMERY CTY. v. ASBURY METHODIST HOME, INC.

No. 1392, September Term, 1986.

72 Md. App. 352 (1987)

529 A.2d 852

SUPERVISOR OF ASSESSMENTS OF MONTGOMERY COUNTY v. ASBURY METHODIST HOME, INC.

Court of Special Appeals of Maryland.

September 2, 1987.

Attorney(s) appearing for the Case

Jane E. Pilliod, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. and Kaye Brooks Bushel, Asst. Atty. Gen., on the brief), Baltimore, for appellant.

Joseph V. Truhe, Jr. and James L. Thompson (Miller, Miller & Canby, on the brief), Rockville, for appellee.

Argued before GILBERT, C.J., and ROSALYN B. BELL and KARWACKI, JJ.

ROSALYN B. BELL, Judge.

The Supervisor of Assessments of Montgomery County appeals a decision of the Circuit Court for Montgomery County. The circuit court, in reversing a decision of the Maryland Tax Court, decided that three apartment buildings located on a campus in Gaithersburg and owned by Asbury Methodist Home, Inc. (Asbury), appellee, were exempt from real property taxes for the 1983-84 tax year under Md. Code Ann. Art. 81, § 9(e) (1957, 1980 Repl.Vol...

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