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ANNE ARUNDEL COUNTY MARYLAND v. PPE CASINO RESORTS MARYLAND, LLC

Unreported Opinions//November 5, 2021

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ANNE ARUNDEL COUNTY MARYLAND v. PPE CASINO RESORTS MARYLAND, LLC

ANNE ARUNDEL COUNTY MARYLAND v. PPE CASINO RESORTS MARYLAND, LLC

By Unreported Opinions

//November 5, 2021

Tax law — Property tax — Valuation

This appeal involves the property tax valuation of the land underneath the Maryland Live! Casino in Anne Arundel County for the 2011–13 and 2014–16 assessment periods. The County’s Supervisor of Assessments grounded his initial assessments on the terms of
an agreement styled as a “ground lease,” under which, among other things, the casino operators would pay both a ground rent and a percentage of the revenue from the casino and related businesses to the property owners. The property owners appealed the assessment to the Maryland Tax Court, contending that the Supervisor’s methodology included intangible value not properly included in a real property tax assessment and that the assessment should be determined using a cost approach that focused on the value of the
land. The Tax Court agreed and revised the assessment downward.

Read the opinion

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