Waters Landing Ltd. Partnership v. Montgomery County

MURPHY, Chief Judge.

This case primarily concerns whether Montgomery County may impose development impact taxes retroactively to encompass charges earlier levied as development impact “fees.” In our consideration of this issue, we must decide whether the General Assembly of Maryland authorized Montgomery County to impose a development impact tax under Chapter 808 of the Acts of 1963 or Chapter 707 of the Acts of 1990. Further, *19we must decide whether the development impact tax imposed by the County is valid under the equal protection principles contained in the state and federal constitutions.

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