Jim Thompson’s Successful MD Tax Appeal Case Chosen as one of the “Top 10 Ad Valorem Tax Cases”
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Jim Thompson’s Successful MD Tax Appeal Case Chosen as one of the “Top 10 Ad Valorem Tax Cases”

Posted September 9, 2016 at 4:26 PM

The 46th Annual Wichita Program Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties was held on July 24-28, 2016 at Wichita State University.  MM&C litigation attorneys, James (“Jim”) Thompson and Michael Campbell, represented Charles County, and David Lyon represented the State Department of Assessments and Taxation against the taxpayer’s efforts to obtain a dramatic reduction in the value of an electric generating plant in Charles County.  After a lengthy trial, they were successful in the reported case of GenOn Mid-Atlantic, LLC v. State Dept. of Assessments and Taxation, 2015 WL 9875283 (Md. Tax 2015).  This case was selected as one of the top ten significant ad valorem cases in 2015-2016 because of the complexity of the issues and the large dollar amount involved.  The case involved personal property assessments on property owned by a non-regulated coal plant in excess of One Billion Dollars.  Witnesses for the taxpayer stated that the fair market value of the plant would have been severely reduced by a number of factors, among them the contention that coal plants were becoming obsolete as new environmental regulations added increased costs to their operation and the availability of cheap natural gas made them non-competitive.  The Tax Court considered those issues, but also evaluated the long-term economics of the plant and ruled that the “highest and best use” of the property was a continuation of the existing plant, and there was nothing obsolete about the coal technology as of the valuation dates in 2009-2010.  The Court affirmed the assessments.

For a detailed summary of the case, click here.  For more information regarding the Annual Wichita Program Appraisal for Ad Valorem Taxation, click here.

Miller, Miller & Canby has been handling tax assessment appeals for owners of various types of properties in Maryland for more than 30 years, and occasionally represents governmental entities trying to protect their tax base.  In 2014, MM&C’s attorneys obtained millions of dollars in property assessment reductions for its clients.  Our litigation attorneys regularly represent clients at the assessor level, before the Property Tax Assessment Appeals Board (PTAAB), and in the Maryland Tax Court.  We have successfully appealed the assessments on office buildings, hotels, casinos, retail stores, industrial sites, warehouses, apartment buildings and land at various stages of development.  Jim Thompson and Michael Campbell have headed up the firm’s ad valorem tax assessment practice for years.

Also, Jim Thompson and Joe Suntum have an extensive practice in eminent domain and real estate valuation litigation.  Currently, Joe is the Maryland Member in the Owners’ Counsel of America, a national network of property rights attorneys with demonstrated excellence in this area, focusing upon the representation of landowners in eminent domain litigation.  With their breadth of legal experience, proven results and mature judgment, they have been extremely successful.

Please feel free to contact Mr. Thompson, Mr. Campbell or Mr. Suntum, at (301) 762-5212 for any property value litigation issues.  For more information about the firm’s litigation practice and representative cases, click here.