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Taxation Law

DARYL J. DANIELS v. SEDONA INVESTMENTS, LLC

Real property — Tax sale foreclosure — Responsive pleading  regarding redemption amount Daryl J. Daniels, appellant, appeals the judgment, by the Circuit Court for Baltimore City, foreclosing the right of redemption in a tax sale foreclosure case. Daniels does not ...

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TRAVELOCITY.COM v. COMPTROLLER OF MARYLAND

Tax law — Right to appeal — Aggrieved party The Comptroller of the Treasury (appellant/cross-appellee) assessed a deficiency against Travelocity.com LP, now known as TVL LP (appellee/cross-appellant, “Travelocity”) for sales tax related to hotel and car rental transactions from March ...

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SHAKUNTALA SINGH v. SUPERVISOR OF ASSESSMENTS FOR BALTIMORE COUNTY

PROPERTY TAX ASSESSMENT -- SUBSTANTIAL EVIDENCE -- On, January 24, 2012, the Maryland Tax Court (“Tax Court”) entered an order setting the value of real property owned by appellant, Shakuntula Singh, at $700,000. Appellant filed a petition for judicial review of the Tax Court’s order to the Circuit Court for Baltimore County, which affirmed the Tax Court. Appellant filed the instant appeal.

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SOUTHERN MARYLAND ELECTRIC COOPERATIVE, INC. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

VALUATION -- LEGAL AND ANALYTICAL ERRORS -- The Southern Maryland Electric Cooperative, Inc. (“SMECO”), a public utility, challenged the State Department of Assessments and Taxation’s (“SDAT”) valuation of its operating property for the 2009 tax year in the Tax Court, which then affirmed SDAT’s calculation. The court normally reviews tax valuation decisions against a highly deferential standard, but SMECO contends that the SDAT committed fundamental legal and analytical errors that warrant a more penetrating review and compel a different valuation. The court disagrees and affirms.

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