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IN THE COURT OF APPEALS OF MARYLAND NO. 92 SEPTEMBER TERM, 1996

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION V. THE MARYLAND-NATIONAL CAPITAL PARK AND PLANNING COMMISSION

Bell, C. J. Eldridge Rodowsky Chasanow *Karwacki Raker Wilner, JJ.

Opinion by Bell, C.J.

Filed: November 14, 1997 *Karwacki, J., now retired, participated in the hearing and conference of this case while an active member of this Court; after being recalled pursuant to the Constitution, Article IV, Section 3A, he also participated in the decision and the adoption of this opinion.

The issue this case presents is whether the privately owned 94th Aero Squadron Restaurant (the "Restaurant") , which leases public land, adjacent to a public airport and park, is a "concession," within the meaning of Maryland Code (1957, 1994 Repl. Vol.),

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