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In the Circu it Court for B altimore C ity Case No. 24-C-03-005948

IN THE COURT OF APPEALS OF MARYLAND No. 49 September Term, 2004 ______________________________________

BALTIMORE SCIENCE FICTION SOCIETY, INC.

v.

STATE DEPARTMENT OF ASSESSMENT AND TAXATION

______________________________________ Bell, C.J. Raker Wilner Cathell Harrell Battaglia Greene, JJ. ______________________________________ Opinion by Wilner, J. ______________________________________ Filed: December 15, 2004

The issue befo re us is wh ether the M aryland Tax Court (w hich, despite its name, is an administrative agency and not a court) e rred in findin g that appe llant, Baltimore Science Fiction Society, Inc. (BSFS), is entitled to an exemption from property taxes on a building it owns in Baltimore City. The Circuit Co urt for Baltim ore City believed th at the agenc y did err by applying an incorrect standard to determ ine whether the structure was being used for an education al purpose and, on tha t ground, rev ersed the ag ency decision . Because we shall conclude that the agency did not apply the wrong standard and that its factual finding s were supported by substantial ev idence, w e shall revers e the judgm ent of the C ircuit Court.

BACKGROUND Maryland Code ,

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Maryland Law