SCIENCE FICTION SOCIETY, INC. v. DEPT. OF ASSESSMENT

No. 49, September Term, 2004.

863 A.2d 969 (2004)

384 Md. 402

BALTIMORE SCIENCE FICTION SOCIETY, INC. v. STATE DEPARTMENT OF ASSESSMENT AND TAXATION.

Court of Appeals of Maryland.

December 15, 2004.


Attorney(s) appearing for the Case

Donald J. Arnold (Law Office of Donald J. Arnold, Bel Air, on brief), for appellant.

Jeffrey G. Comen, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., on brief), for appellee.

Argued before BELL, C.J., RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and GREENE, JJ.


WILNER, J.

The issue before us is whether the Maryland Tax Court (which, despite its name, is an administrative agency and not a court) erred in finding that appellant, Baltimore Science Fiction Society, Inc. (BSFS), is entitled to an exemption from property taxes on a building it owns in Baltimore City. The Circuit Court for Baltimore City believed that the agency did err by applying an incorrect standard to determine whether the structure was being used for an educational...

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