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Kim v. Comptroller of Treasury7/30/1998
fact made a filing sufficient to constitute a petition for judicial review within thirty days after the final action by the Tax Court. As noted earlier, on January 17, 1996, Kim filed a memorandum in support of his petition for judicial review. This memorandum was captioned "Petition of James Kim . . . For Judicial Review of the Decision of the Maryland Tax Court in the case of: James Kim . . . vs Comptroller of the Treasury." The memorandum contained a statement of the facts underlying the disputed assessment as well as a ARGUMENT(S) of the decision and order of the Tax Court. Thus, the memorandum unquestionably contained sufficient information to satisfy the requirements of Rule 7-202(c), which states as follows:
"The petition shall request judicial review, identify the order or action of which review is sought, and state whether the petitioner was a party to the agency proceeding. If the petitioner was not a party, the petition shall state the basis of the petitioner's standing to seek judicial review. No other allegations are necessary."
This Court has previously found filings of much less substance than Kim's memorandum to be sufficient to constitute pleadings instituting actions or seeking relief. See, e.g., Gluckstern v. Sutton, 319 Md. 634, 650-651, 574 A.2d 898, 906, cert. denied, 498 U.S. 950, 111 S.Ct. 369, 112 L.Ed. 331 (1990) ("memorandum of law" filed subsequent to court order treated as a "motion under Rule 2-535(a) to revise the judgment"); Office of Fin., Balto. Co. v. Preveti, 296 Md. 512, 463 A.2d 842 (1983) (a letter sent to the county attorney and forwarded to the District Court deemed sufficient to constitute an original pleading instituting an action in the District Court).
The memorandum filed by Kim was sufficient to be treated as a petition for judicial review. Furthermore, because Kim filed his memorandum on January 17, 1996, within thirty days after the Tax Court's final action, Kim met the timeliness requirements of Rule 7-203(a).
JUDGMENT OF THE CIRCUIT COURT FOR ANNE ARUNDEL COUNTY REVERSED, AND CASE REMANDED TO THAT COURT FOR FURTHER PROCEEDINGS CONSISTENT WITH THIS OPINION. COSTS TO BE PAID BY THE RESPONDENT.
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