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SUPERVISOR OF ASSESSMENTS v. KEELER

No. 85, Sept. Term, 1999.

764 A.2d 821 (2001)

362 Md. 198

SUPERVISOR OF ASSESSMENTS OF BALTIMORE COUNTY v. William Cardinal KEELER, Archbishop of Baltimore.

Court of Appeals of Maryland.

January 4, 2001.

Attorney(s) appearing for the Case

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. of Maryland, on brief), Baltimore, for appellant.

Saul E. Gilstein (David W. Kinkopf, Gallagher, Evelius & Jones, LLP, on brief), Baltimore, for appellee.

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

BELL, Chief Judge.

The issue this case presents is whether 16.5 acres of a 27-acre parcel1 should be included within the exemption for actual and exclusive religious worship, prescribed by Maryland Code (1985, 1994 Repl.Vol., 2000 Supp.) § 7-204 of the Tax Property Article2 when development on the entire parcel has been restricted to a 7.5 acre development envelope...

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