Legal Opinion
Hampton Associates Ltd. Partnership v. Baltimore County
Court of Special Appeals of Maryland
Decided March 6, 1986No. 495, September Term, 1985PublishedCited by 3 opinions
1Opinion of the Court
BLOOM, Judge.
This case involves the validity of an excise tax imposed by Baltimore County on a real estate transfer effected by the filing of Articles of Transfer with the State Department of Assessments and Taxation (hereinafter referred to as the Department) in accordance with Title 3, subtitle 1 of the Corporations and Associations article of the Annotated Code of Maryland (1985 Repl.Vol.).
Hampton Apartments, Inc., a Maryland corporation, sold real estate located in Baltimore County to Hampton Associates Limited Partnership, the transfer being effected by the filing of Articles of Transfer…
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3Cited by3 opinions
- Abington Center Associates Ltd. Partnership v. Baltimore CountyCourt of Special Appeals of Maryland · 1997
- Montgomery County v. Waters Landing Ltd. PartnershipCourt of Special Appeals of Maryland · 1994
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