CORDISH v. SUPERVISOR OF ASSESSMENTS

No. 114, Sept. Term, 2011.

45 A.3d 273 (2012)

427 Md. 1

CORDISH POWER PLANT LIMITED PARTNERSHIP, et al. v. SUPERVISOR OF ASSESSMENTS FOR BALTIMORE CITY.

Court of Appeals of Maryland.

May 23, 2012.


Attorney(s) appearing for the Case

Michael A. Stoltz (Cordish & Cordish, Baltimore, MD), on brief, for appellants.

Jeffrey G. Comen , Asst. Atty. Gen. ( Douglas F. Gansler , Atty. Gen. of Maryland, Baltimore, MD), on brief, for appellee.

Argued before BELL, C.J., HARRELL, BATTAGLIA, GREENE, ADKINS, BARBERA and McDONALD, JJ.


BATTAGLIA, J.

We are called upon to determine whether a ground lease1 owned by the City of Baltimore must be considered in the valuation of an "income producing commercial real property"2 to which it is attached (for purposes of real property tax valuation), regardless of whether the lease itself has been proven to be restrictive of the use of the property.

Cordish Power Plant Limited Partnership and...

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