Gateway Terry v. Prince George's Cnty.

Gateway Terry, LLC v. Prince George’s County, et al., No. 708, Sept. Term 2020. Opinion by Arthur, J. TRANSFER AND RECORDATION TAXES – EXEMPTIONS Section 12-108 of the Tax-Property Article (“TP”) of the Maryland Code (1986, 2019 Repl. Vol., 2021 Supp.) creates an exemption from State recordation taxes for an instrument of writing that transfers property or grants a security interest to “the State,” “an agency of the State,” or “a political subdivision in the State.” TP § 13-207(a)(1) creates an exemption from State transfer taxes “to the same extent” that “[a]n instrument of writing” is…