STATE ASSESSMENT v. PARK & PLANNING

No. 92, Sept. Term, 1996.

702 A.2d 690 (1997)

348 Md. 2

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. The MARYLAND-NATIONAL CAPITAL PARK AND PLANNING COMMISSION.

Court of Appeals of Maryland.

November 14, 1997.


Attorney(s) appearing for the Case

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen.; Jeffrey G. Comen, Asst. Atty. Gen., on brief), Baltimore, for Petitioner.

Isaac H. Marks, Acting Gen. Counsel (Debra Yerg Daniel, Associate Gen. Counsel, on brief), Upper Marlboro, for Respondent.

Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, KARWACKI, RAKER and WILNER, JJ.


BELL, Chief Judge.

The issue this case presents is whether the privately owned 94th Aero Squadron Restaurant (the "Restaurant"), which leases public land, adjacent to a public airport and park, is a "concession," within the meaning of Maryland Code (1957, 1994 Repl.Vol.), § 7-211(b)1 of the Tax-Property Article,2 where its primary customers are not patrons of the airport and park and the respondent, the...

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