#PELLUCID BALTIMORE FULL#

#PELLUCID BALTIMORE FULL#

81, § 229(c), and in failing to find that under the circumstances of this case the Tax Court was 'precluded from basing its decision solely on the recommendations of the hearing examiner.' Both of these contentions are based on the argument that the Tax Court's decision was grounded solely on the examiner's recommendations (not on a review of the full record), which recommendations were not furnished Boyd before the Tax Court decision, thus depriving him of any opportunity to except or object to them. He asserts that the Circuit Court for Baltimore City erred in failing to hold that the Tax Court did not conduct its proceedings 'in a manner similar to proceedings in courts of equity in this State' as required by Code, Art. That court rejected the Supervisor's motion to dismiss the appeal for failure to exhaust administrative remedies and affirmed the Tax Court's decision. Undismayed, Boyd appealed to what is now the Circuit Court for Baltimore City. Testimony was taken before the examiner on the merits of the case, and after one false start the Tax Court on November 12, 1981, accepted the examiner's recommendations and affirmed the assessment. Boyd appealed to the Maryland Tax Court, which referred the matter to an examiner. He appealed to the Property Assessment Board of Baltimore City, which dismissed the appeal because of Boyd's failure to appear. Cookman Boyd, Jr., disagreed with the tax assessment placed on his Baltimore City home for the tax year beginning July 1, 1980. ORTH, Jr., (Ret'd.), Specially Assigned Judge.Īppellant J.

Gen., on brief, for appellee.Īrgued before LISS and ADKINS, JJ., and CHARLES E. Cookman Boyd, Jr., Baltimore, for appellant. SUPERVISOR OF ASSESSMENTS OF BALTIMORE CITY.

Pellucid baltimore