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· 12/3/2001

Pleasants Investments Ltd. Partnership v. State Department of Assessments & Taxation

Citations

  • 786 A.2d 13
  • 141 Md. App. 481
  • 2001 Md. App. LEXIS 189

How courts have described this case

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

  • noting that “the indefinite article ‘a’ is implied to mean ‘one’ or ‘each,’ subject to context”
  • rejecting property owners' argument that \a\ meant \any\ in tax exemption statute and distinguishing Lewis v. Spies, 43 A.D.2d 714, 350 N.Y.S.2d 14 (1973)
  • relying on context to conclude that the word \a\ means one
  • construing an alternate definition of “a,” within the context of a land use statute to require only one land use, and not more than one; looking to Black’s Law Dictionary (6th ed.1990) and quoting the dictionary’s assertion that “the meaning depends on context”

Source: CourtListener parenthetical corpus (CC0).

Judges: Kenney, Rodowsky, Thieme

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.