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SUPERVISOR v. ASBURY METHODIST HOME

No. 155, September Term, 1987.

313 Md. 614 (1988)

547 A.2d 190

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

Court of Appeals of Maryland.

Motion for Reconsideration Denied October 31, 1988.

Attorney(s) appearing for the Case

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

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

Argued before MURPHY, C.J., ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS, JJ., and MARVIN H. SMITH, Associate Judge of the Court of Appeals of Maryland (retired) Specially Assigned.

MURPHY, Chief Judge.

The issues in this case arise from a Maryland Tax Court decision denying exemption from property tax for the 1983-84 tax year to three apartment buildings for elderly residents, which were owned and operated by a nonprofit, charitable corporation.

I

The record before us discloses that, in 1926, the Baltimore Conference of the Methodist Episcopal Church South built a home for the Conference's elders in Gaithersburg, Maryland....

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