Court of Special Appeals of Maryland December 3, 2001, 2684, Sept. Term, 2000 (Pleasants Investments Ltd. Partnership v. State Department of Assessments & Taxation)

KENNEY, J.

This case arises out of the Tax Court’s rejection of appellants’ petition for planned development assessment of their respective properties under Md.Code Ann. (1986, 1993 Supp.), § 8-220

et seq.

of the Tax Property Article (“TP”).