Brutus 630, LLC v. Town of Bel Air

McDonald, j.

Petitioner Brutus 630, LLC (“Brutus 630”) seeks a refund of certain sewer connection charges that it asserts were wrongly charged by Respondent Town of Bel Air (“Town”). The question before us is not whether Brutus 630 gets a refund, but rather whether it gets a day in court — more precisely, a day before the administrative agency known as the Maryland Tax Court — to decide its claim for a refund.

Brutus 630, the assignee of the entity that paid the charges, seeks a refund pursuant to Maryland Code, Local Government Article (“LG”), § 20-113 et seq., a statute that provides a…