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PLEASANTS INVESTMENT v. DEPT. OF ASSESSMENT

No. 2684, Sept. Term, 2000.

786 A.2d 13 (2001)

141 Md. App. 481

PLEASANTS INVESTMENTS LIMITED PARTNERSHIP et al., v. State DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Special Appeals of Maryland.

December 3, 2001.

Attorney(s) appearing for the Case

Stephen J. Orens (Helen Lynn Primo and DuFour & Kohlhoss, Chtd., on the brief,) Bethesda, for appellants.

Jeffrey G. Comen, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General, on the brief,) Baltimore, for appellee.

Argued before KENNEY, LAWRENCE F. RODOWSKY, (Ret'd, specially assigned), RAYMOND G. THIEME, (Ret'd, specially assigned), JJ.

KENNEY, J.

This case arises out of the Tax Court's rejection of appellants' petition for planned development assessment of their respective properties under Md.Code Ann. (1986, 1993 Supp.), § 8-220 et seq. of the Tax Property Article ("TP").1 Appellants raise one question on appeal:

Whether the circuit court erred in interpreting § 8-221(2)(ii) of the Tax Property Article...

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