F.D.R. Srour Partnership v. Montgomery County

HARRELL, Judge.

This case challenges a final decision of the Maryland Tax Court upholding an assessment of Montgomery County’s Development Impact Tax (“Impact Tax”) in the approximate amount of $300,000 for transportation improvements in connection with two warehouse building permits applied for by and issued to F.D.R. Srour Partnership and Robert Srour (“Petitioners”). The Tax Court rejected Petitioners’ contention that the building permits are exempt from the Impact Tax because the development project, viewed as a whole, was initiated before the effective date of the amended Impact Tax…