Boyd v. Supervisor of Assessments of Baltimore City

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• appealing party failed to exhaust administrative remedies where assessment board dismissed appeal after party’s failure to appear
• taxpayer’s failure to appear before tax board “frustrated totally its ability to play its part in the legislatively-established administrative process” and thereby failed “precondition for Tax Court jurisdiction”
• jurisdiction was denied on appeal because taxpayer failed to appear at inferior administrative hearing and petition was dismissed
• jurisdiction was denied on appeal because taxpayer failed to appear at inferior administrative hearing and petition was dismissed

Source: CourtListener parenthetical corpus (CC0).