Bornstein v. State Tax Commission

¹⁰³ Hbndbrson, J., delivered the opinion of the Court. After hearing argument in this case upon the appellee’s motion to dismiss the appeal, we granted the motion, and now state the reasons for our action. The appellants owned three parcels of land improved by apartment houses in Silver Spring, Montgomery County. After due notice, these properties were assessed in 1956 by the county Division of Assessments.

The owners protested, claiming that the assessments were too high and should be measured by replacement cost rather than a capitalization of rental income. On appeal to the Appeal Tax Court of Montgomery County the protests were denied. On appeal to the State Tax Commission, the decision of the Appeal Tax Court was affirmed. On appeal, April 1, 1957, to the Circuit Court for Montgomery County, the court dismissed the appeal for want of a proper record, and declined a proffer of additional testimony.

From that action the appeal came here. If any testimony was offered before the Appeal Tax Court, it was not transcribed or made a part of the record before the Tax Commission, nor was the testimony, if any, presented to the Tax Commission, transcribed, although Code (1957), Art. 81, sec. 257, provides, among other things, that “at the request of any party and at his expense all evidence, testimony of facts on which said Commission may act and on which its decision shall be based shall be reduced to writing and filed among the records of the Commission relating to said appeal.” The Tax Commission’s decision is also declared to be “final and conclusive in every respect unless an appeal be taken to court as hereinafter provided.” The appeal allowed by sec. 259 (a), from a decision of the Tax Commission, in the exercise of its appellate jurisdiction, is “on questions of law only.” If the Circuit Court for the County, or the Baltimore City Court, finds against the Commission, it is directed to remand for further proceedings, otherwise the action of the Commission shall be affirmed. There is no statement here of any power in the court to take additional testimony or otherwise supplement the record sent up by the Tax Commission. By way of contrast, sec. 259 ¹⁰⁴ (b) provides that on appeal to the