SUPERVISOR v. HARTGE YACHT YARD, INC.

No. 45, Sept. Term, 2003.

842 A.2d 732 (2004)

379 Md. 452

SUPERVISOR OF ASSESSMENTS OF ANNE ARUNDEL COUNTY, Maryland v. HARTGE YACHT YARD, INC.

Court of Appeals of Maryland.

February 12, 2004.


Attorney(s) appearing for the Case

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

David C. Barclay (Simcox and Barclay, LLP, Annapolils), Richard T. Wright (Richard T. Wright, P.C., Annapolis), on brief, for appellee.

Argued before BELL, C.J., RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and JOHN C. ELDRIDGE (retired, specially assigned), JJ.


CATHELL, J.

This case concerns the appropriate classification for taxation purposes of mooring buoys1 located in the West River in Anne Arundel County. Basically, the question before this Court is whether these mooring buoys should be assessed as real or personal property when they are placed in the waters of the State.

The case sub judice has its origins in a 1994 decision by the...

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