Vournas v. Montgomery County

DAVIDSON, Judge.

This case presents the question whether the transfer of privately owned real property to the United States as a result of condemnation is a transfer within the scope of Montgomery County Code (1972, 1977 Repl.Vol. & 1982 Cum.Supp.), § 52-19 through § 52-27 (real property transfer tax). More particularly, the question involves the interrelationship of § 52-20, authorizing Montgomery County to impose a transfer tax on real property; § 52-21(d)(4), levying a tax on the transfer of farmland (farmland transfer tax); and 42 U.S.C. § 4653 (1982), authorizing federal reimbursement of…