FRIENDS SCHOOL v. SUPERVISOR

No. 85, September Term, 1986.

314 Md. 194 (1988)

550 A.2d 657

FRIENDS SCHOOL v. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY.

Court of Appeals of Maryland.

November 30, 1988.


Attorney(s) appearing for the Case

T. Scott Basik (Charles C. Shelton and Semmes, Bowen & Semmes, on the brief), Baltimore, for appellant.

Jane E. Pilliod, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen., Kaye Brooks Bushel and Andrew H. Baida, Asst. Attys. Gen., on the brief), Baltimore, for appellee.

Argued before MURPHY, C.J., ELDRIDGE, COLE, RODOWSKY, COUCH and McAULIFFE, JJ., and CHARLES E. ORTH, Jr., Associate Judge of the


McAULIFFE, Judge.

The property tax status of a building located on the campus of a nonprofit educational organization has thus far produced decisions at two administrative levels and two court levels. The Property Tax Review Board of Baltimore City and the Maryland Tax Court held that the residence of the building superintendent on the campus of Friends School does not meet the statutory requirements for exemption from real property taxes. On appeal, the Circuit Court...

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