EYLER, JAMES R., J.
On December 28, 2010, Ann Lane, appellee, was notified by the Supervisor of Assessments of Montgomery County, appellant, that her residence, a condominium in Chevy Chase, Maryland, was assessed at a value of $2,130,000. The assessment notice stated that the valuation was "effective January 1, 2011," the "date of finality." Appellee...
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