Decisions
Click on the Case Name to access the Memorandum of Grounds for Decision for the particular case. All documents are in PDF format.
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901, LLC v. Supervisor of Assessments for Baltimore City,
Decided 12/11/2020 -
Leadville Insurance Company v. Comptroller of Maryland,
Decided 07/13/2020 -
FC-Gen Operations Investments, LLC t/a Genesis Healthcare v. Comptroller of Maryland,
Decided 04/13/2020 -
Cabin Branch Management, LLC v. Montgomery County Dept. of Transportation,
Decided 04/08/2020 -
Hanover Foods Corporation v. Town of Ridgely, Maryland,
Decided 01/16/2020 -
Roscoe Holmes, et al v. Baltimore County, Maryland,
Decided 11/19/2019 -
Gateway Terry, LLC v. Prince George’s County, Maryland et al,
Decided 10/22/2019 -
Sunbelt Rentals, Inc. v. Comptroller of Maryland,
Decided 09/09/2019 -
Penguin Random House, LLC v. Comptroller of Maryland,
Decided 03/07/2019 -
CC Homes Associates, LLC v. Montgomery County, Maryland,
Decided 01/23/2019 - CNI Technical Services, LLC, et al v. Comptroller of the Treasury,
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Laurel Racing Association Limited Partnership v. Supervisor of Assessments,
Decided 12/26/2018 -
Manpower,
Inc. v. Comptroller of the Treasury,
Decided 10/31/2018 -
Terrance
Judge v. Comptroller of Maryland,
Decided 09/25/2018 -
Brian
& Karen Wynne v. Comptroller of Maryland,
Decided 05/23/2018 -
Clear
Channel Outdoor, Inc. v. Department of Finance of Baltimore City,
Decided 02/27/2018 -
PPE
Casino Resorts Maryland LLC v. Supervisor of Assessments,
Decided 12/26/2017 -
Travelocity.com
LP v. Comptroller of Maryland,
Decided 12/18/2017 -
Carroll
Indpendent Fuel Co. v. Comptroller of Maryland,
Decided 11/19/2017 -
Blue
Buffalo Company, Ltd v. Comptroller of the Treasury,
Decided 08/30/2017 -
Blue
Buffalo Company, Ltd v. Comptroller of the Treasury,
Decided 08/30/2017 -
Leadville
Insurance Company v. Comptroller of the Treasury,
Decided 03/30/2017 -
Hebrew
Home of Greater Washington v. Montgomery County, Department of Finance,
Decided 03/02/2017 -
Michigan
Host, Inc. v. Comptroller of the Treasury,
Decided 02/01/2017 -
Branch
Banking and Trust Company v. Comptroller of the Treasury,
Decided 09/30/2016 -
Burtonsville
Land LLP v. Montgomery County Department of Permitting Services,
Decided 06/02/2016 -
J.
Lawrence Schatz v. SDAT,
Decided 03/08/2016 - Jason
Pharmaceuticals, Inc. v. Comptroller of the Treasury,
Decided 02/18/2016 - T
& T Sweeping Services, Inc. v. Comptroller of the Treasury,
Decided 12/11/2015 - Genon
Mid-Atlantic, LLC v. Montgomery County, Department of Finance,
Decided 12/09/2015 - Genon
Mid-Atlantic, LLC (Dickerson Plant) v. SDAT,
Decided 10/14/2015 - Richard
Reeves Taylor, P.R. of the Estate of Margaret Beale Taylor v. Comptroller of the
Treasury,
Decided 09/03/2015 - Arthur
Masoero, Jr. v. Comptroller of the Treasury,
Decided 08/06/2015 - Park
Circle Equities v. Supervisor of Assessments for Anne Arundel Co.,
Decided 06/16/2015 - Staples,
Inc., et al v. Comptroller of the Treasury,
Decided 05/28/2015 - REDUS
MD Land LLC v. Supervisor of Assessments,
Decided 03/30/2015 - National
Indemnity Company, Successor in Interest to Wesco Financial Insurance Company v.
Comptroller of the Treasury,
Decided 04/24/2015 - ConAgra
Brands, Inc. v. Comptroller of the Treasury,
Decided 02/24/2015 - Genon
Mid-Atlantic, LLC v. SDAT & Charles County, MD,
Decided 02/18/2015 - The
Potomac Edison Company v. Comptroller of the Treasury,
Decided 01/22/2015 - FPC
Limited Partnership v. Supervisor of Assessments for Prince George’s County,
Decided 12/01/2014 - Ralph
J. Duffie Trust FBO, et al v. Comptroller of the Treasury,
Decided 08/15/2013 - Atapco
Howard Square I Business Trust, et al v. Howard County Department of Finance,
Decided 08/28/2012 - Super
Concrete Corporation v. State Department of Assessments and Taxation,
Decided 08/29/2012 - Mirant
Mid-Atlantic, LLC, et al v. Supervisor of Assessments and Charles County, Maryland,
Decided 01/26/2012 - Frank
E. Ackers v. Comptroller,
Decided 10/21/2011 - Edward
H., Jr. & Ruth A. Gorens v. Comptroller,
Decided 09/23/2011 - Victoria
Falls Special Taxing District v. Prince George’s County, Maryland,
Decided 05/11/2011 - W.L.
Gore & Associates, Inc. et al v. Comptroller,
Decided 11/9/2010 - Gary
R. & Kay S. Cooper v. Supervisor of Assessments,
Decided 06/24/2010 - Supervisor
of Assessments v. Austin A. Flook and The Mayor and Council of Boonsboro, with
Circuit Court Decision,
Decided 05/26/2010 - Louis
& David Steinbach, Trustees v. Supervisor,
Decided 02/19/2010 - Nordstrom,
Inc., et al v. Comptroller, Remand,
Decided 02/25/2010 - John
B., III and Nancy V. Posey, et al v. Comptroller,
Decided 10/29/2009 - Nordstrom,
Inc et al v. Comptroller,
Decided 10/25/2008 - The
Classic Chicago, Inc./The Talbots, Inc.,
Decided 04/11/2008 - Estate
of Rose B. Posner v. Comptroller,
Decided 06/29/06 - T-Mobile
USA, Inc., et al v. Departments of Finance,
Decided 06/29/06 - Garcia,
Antzis Frey v. Comptroller,
Decided 06/22/06
- Science
Applications International Corp. v. Comptroller,
Decided 05/11/06 - Ricky
M. Bauer v. Register of Wills,
Decided 03/9/06
- RRI
Acquisition Company, Inc. v. Supervisor,
Decided 02/10/06
- Jill
B. Poskaitis v. Comptroller,
Decided 10/24/05
- AT&T
Communications of Maryland, Inc. v. Comptroller,
Decided 01/03/05 - Peter
& John Radio Fellowship, Inc. v. Supervisor,
(Decided 06/10/04) - Citicorp
International Communications, Inc. v. Comptroller,
Decided 02/23/04 - Furnitureland South Inc V. Comptroller of the Treasury
- Royal Transport Inc V. Comptroller of the Treasury
- Baltimore Science Fiction Society, INC. v.SDAT
- King's
Contrivance Interfaith Campus, Inc. v. SDAT,
Decided 11/19/02 - Foss
NirSystems, Inc. v. Comptroller,
Decided 03/15/01 - ERP
Operating Ltd. Ptnshp. v. Supervisor,
Decided 04/4/01 - Kraft
General Foods, Inc. v. Comptroller,
Decided 06/8/01 - Sodexho
Marriott Management, Inc. et al v. Comptroller, (Order Only),
Decided 01/11/00 - Larry
B. Artz, et al v. Supervisor,
Decided 08/18/00 - Estate
of James W. Smith v. Comptroller,
Decided 10/25/00 - Summerfield
Housing Limited Partnership v. Supervisor of Assesments of Prince Georges County,
Decided 05/17/00 - Nutz
and Boltz, Inc v. Comptroller,
Decided 02/29/00 - Arrowsmith
et, al v. Register of Wills,
Decided 12/30/99 - CFS
Health Group, Inc. v. Comptroller,,
Decided 12/29/99 - The
Southland Corporation v. Comptroller,,
Decided 11/22/99 - Advance
Business Systems and Supply Co. v. SDAT,
Decided 10/27/98 - MCI
International Telecommunications Corp. v. Comptroller,
Decided 04/26/99 - SYL,
Inc. v. Comptroller,
Decided 04/26/99 - Crown
Cork & Seal (Delaware) Inc. v. Comptroller,
Decided 04/26/99 - America's
Mortgage Servicing, Inc. v. Comptroller,
Decided 04/22/99
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Procedures for Maryland Tax Court Hearings During Emergency Period
Real Property Valuation Petition of Appeal Form
Miscellaneous Appeals Form
Abstract of Procedures of the Maryland Tax Court
Procedures of the Maryland Tax Court
Procedures for Maryland Tax Court Hearings During Emergency Period
Updated 07-28-2020
Hearings noted for August 1, 2020 and beyond shall proceed as scheduled, unless a request for postponement has been granted.
During this emergency period, all hearings before the Maryland Tax Court shall be held at its Baltimore Office – 301 West Preston Street, Suite 1513, Baltimore, MD 21201. The building is open to visitors only by appointment. Present your hearing notice at the guard station to verify your hearing date and time.
Individuals entering the building will be 1) required to present valid photo identification, 2) subject to a series of COVID-19 screening questions at the guard station, 3) will be required to wear a mask or face covering and 4) required to practice social distancing. Temperature checks may be administered at the offices of the Maryland Tax Court.In order to acheive the requirements of social distancing, attendance at the hearings shall be limited to only the parties and witnesses for the appeal scheduled at any particular time.
Once a hearing is concluded and before the next scheduled one, the hearing room shall be wiped down and sanitized.
Alert
Maryland Department of Health - Coronavirus Disease 2019 (COVID-19) Information
Forms/Documents
Personal Property Petition FormReal Property Valuation Petition of Appeal Form
Miscellaneous Appeals Form
Abstract of Procedures of the Maryland Tax Court
Procedures of the Maryland Tax Court