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SUPERVISOR v. TRS., BOSLEY METH. CH.

[No. 118, September Term, 1981.] [No. 119, September Term, 1981.]

293 Md. 208 (1982)

443 A.2d 91

SUPERVISOR OF ASSESSMENTS OF BALTIMORE COUNTY v. TRUSTEES OF BOSLEY METHODIST CHURCH GRAVEYARD SUPERVISOR OF ASSESSMENTS OF BALTIMORE COUNTY v. ST. JOHN'S UNITED CHURCH OF CHRIST

Court of Appeals of Maryland.

Decided March 26, 1982.

Attorney(s) appearing for the Case

T. Scott Basik, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellant.

Kenneth T. Bosley, in proper person, for appellee Trustees of Bosley Methodist Church Graveyard. George W. McManus, Jr. and John A. Moag for appellee St. John's United Church of Christ.

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

These dual tax cases, before us on certiorari issued prior to decision by the Court of Special Appeals, present the common question of whether that portion of real estate owned by a religious organization for use as a caretaker's residence is entitled to an exemption from real property taxation pursuant to Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 9. As the precise statutory language exempting certain church...

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