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SUPERVISOR OF ASSESS. v. BAY RIDGE PROPERTIES, INC.

[No. 72, September Term, 1973.]

270 Md. 216 (1973)

310 A.2d 773

SUPERVISOR OF ASSESSMENTS OF ANNE ARUNDEL COUNTY v. BAY RIDGE PROPERTIES, INC.

Court of Appeals of Maryland.

Decided November 7, 1973.

Attorney(s) appearing for the Case

K. Donald Proctor, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and E. Stephen Derby, Assistant Attorney General, on the brief, for appellant.

John A. Blondell for appellee.

The cause was argued before MURPHY, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH, DIGGES and LEVINE, JJ.

SINGLEY, J., delivered the opinion of the Court.

This is an appeal from an order of the Maryland Tax Court which abated and cancelled an assessment of $57,075.00, being approximately 60% of full cash value of $95,128.00, for State and Anne Arundel County tax purposes for the tax year 1972-73 imposed by the County's Supervisor of Assessments (the Supervisor) on 10.681 acres of land owned by Bay Ridge Properties, Inc. (Properties).1

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