Court of Appeals of Maryland January 3, 1973, [No. 109, September Term, 1972.] (Fairchild Hiller Corp. v. Supervisor of Assessments)

Smith, J.,

delivered the opinion of the Court.

Human nature being what it is, the average taxpayer wishes to purchase at the lowest possible cost and to be assessed for tax purposes at the lowest possible amount, but to sell for the highest dollar amount possible. Here appellant, Fairchild Hiller Corporation (Fairchild), is unhappy with the assessment on its real estate in Washington County.