Maryland Economic Development Corp. v. Montgomery County

In this case, we return to our well-established rules of statutory interpretation, searching for the Legislature’s intent *195in granting the Maryland Economic Development Corporation (“MEDCO”) a tax exemption “from any requirement to pay taxes or assessments on its properties or activities.” Md.Code (2008), § 10-129(a) of the Economic Development (“ED”) Article. We look first and foremost to the plain meaning of the statute by applying a common-sense perspective of how the words are understood. In so doing, we hold that the plain meaning of ED § 10-129(a) exempts MEDCO from paying the…