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GROSVENOR v. SUPERVISOR OF ASSESS.

[No. 166, September Term, 1973.]

271 Md. 232 (1974)

315 A.2d 758

GROSVENOR ET AL. v. SUPERVISOR OF ASSESSMENTS OF MONTGOMERY COUNTY ET AL.

Court of Appeals of Maryland.

Decided March 1, 1974.

Attorney(s) appearing for the Case

David Macdonald, with whom were David E. Manoogian and Macdonald & Manoogian on the brief, for appellants.

K. Donald Proctor, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee Supervisor of Assessments of Montgomery County. H. Christopher Malone, Assistant County Attorney, with whom were Richard S. McKernon, County Attorney, and Robert G. Tobin, Deputy County Attorney, on the brief, for appellee Montgomery County, Maryland.

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

ELDRIDGE, J., delivered the opinion of the Court. BARNES, J., dissents and filed a dissenting opinion at page 242 infra.

The appellants, owners of real estate in Montgomery County, Maryland, contest the assessment and taxation of their property in 1970 for the years 1967, 1968 and 1969 under Maryland's "Escaped Property" statute, Maryland Code (1957, 1969 Repl. Vol.), Art. 81, § 34. It is claimed that the property was not "escaped property" within the...

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