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STATE DEPT. v. N. BALTIMORE CENTER

No. 15, Sept. Term, 2000.

762 A.2d 564 (2000)

361 Md. 612

STATE DEPARTMENT OF ASSESSMENT AND TAXATION v. NORTH BALTIMORE CENTER, INC.

Court of Appeals of Maryland.

November 17, 2000.

Attorney(s) appearing for the Case

William K. Hammond, Asst. Atty. General (J. Joseph Curran, Jr., Atty. General of Maryland, on brief), Balitmore, for petitioner.

Barry Weiskopf (Hilary, J., O'Connor of Tydings & Rosenberg, LLP, on brief), Baltimore, for respondent.

T. Scott Basik, T. Scott Basik, P.A., Timonium, Peter V. Berns, Debra A. Jung, Baltimore, for Amicus Curiae, Brief of Maryland Association of Nonprofit Organizations filed on behalf of respondents.

Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, RAKER, WILNER, CATHELL and HARRELL, JJ.

BELL, Chief Judge.

This case presents the issue of whether a nonprofit corporation, almost entirely supported by government funds, and primarily providing outpatient mental health services to indigent members of the community, is eligible for a charitable exemption under Md.Code (1986, 1994 Repl.Vol., 2000 Supp.) § 7-202(b)(1) of the Tax Property Article.1 A similar issue was decided by this Court in Supervisor of Assessments v...

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