WOODWARD, J.
The Supervisor of Assessments of Baltimore County ("the Supervisor"), appellant, challenges the Maryland Tax Court's ("Tax Court") determination that Greater Baltimore Medical Center, Inc. ("GBMC"), appellee, a non-profit hospital, was the owner of an office building and parking garage ("the Improvements") built on GBMC's land, thereby qualifying GBMC for a charitable property tax exemption. GBMC owned a tract of land that it leased to Baltimore Hospital...
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