BENNETT v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

No. 1838, September Term, 2005.

908 A.2d 759 (2006)

JAMES G. BENNETT v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Special Appeals of Maryland.

Filed: October 2, 2006.


Opinion by EYLER, DEBORAH S., J.

For three years, James G. Bennett ("Bennett"), the appellant, applied to the Maryland Department of Assessments and Taxation ("SDAT"), the appellee, for a homeowner's property tax credit, pursuant to Md. Code (2000, 2001 Repl. Vol.), section 9-104 of the Tax-Property Code ("TP"). The SDAT denied his applications on the ground that his net worth exceeded the eligibility requirement for the tax credit. Bennett appealed each decision...

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