Unreported Opinions//January 31, 2022
//January 31, 2022
Taxation — Property tax — Manufacturing equipment
The Town of Elkton (“Town”), the appellee, is a municipal corporation. The Town assessed taxes on certain manufacturing equipment owned by Tortilla Werks, Inc., the appellant. In the Circuit Court for Cecil County, Tortilla Werks brought a declaratory judgment action against the Town, seeking to have the Town of Elkton Charter and related State laws construed as exempting its equipment from taxation. Tortilla Werks moved for summary judgment, which the Town opposed. Following a hearing, the circuit court denied the motion for summary judgment and dismissed the complaint for declaratory relief. Tortilla Werks noted this appeal, asking whether the circuit court erred as a matter of law in its ruling.