1. Home
  2. Browse Decisions
  3. A.2d
  4. 855 A.2d
  5. 855 A.2d 1197 (2004)
 

DEPT. OF ASSESSMENTS & TAXATION v. CONSOLIDATION COAL SALES CO.

No. 135, Sept. Term, 2003.

855 A.2d 1197 (2004)

382 Md. 439

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION, et al. v. CONSOLIDATION COAL SALES COMPANY.

Court of Appeals of Maryland.

August 3, 2004.

Attorney(s) appearing for the Case

Donald E. Rea (Kimberly S. Grimsley, Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC, Thurman W. Zollicoffer, Jr., City Solicitor, William R. Phelan, Jr., Principal Counsel), William K. Hammond, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., on brief), for appellants/cross-appellees.

K. Donald Proctor (Margaret M. McKee, Proctor & McKee, P.A., Towson, on brief), for appellee/cross-appellant.

Argued before BELL, C.J., RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and GREENE, JJ.

BATTAGLIA, J.

In this case, we must determine whether Consolidated Coal Sales Company (hereinafter "CCSC") is entitled to a manufacturer's exemption from personal property taxation pursuant to Maryland Code, Section 7-225 of the Tax-Property Article (1985, 2001 Repl.Vol.), which excludes storage, shipping, and receiving facilities from receiving the exemption. After deciding that CCSC is a storage, shipping, and receiving facility and that CCSC's "blending" activities...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases