Prince George's County v. White

In this appeal from the Maryland Tax Court, we are called upon to reconcile two provisions of Maryland Code (1957, 1975 Repl. Vol.) Art. 81, § 277, enacted at the 1968 session of the General Assembly, which pertain to the tax imposed upon the recordation of certain written instruments. Prince George’s County (the county), appellant herein, appeals from a decision in favor of two taxpayers. The latter had been unsuccessful in their claims for partial refunds of the recordation tax which they had presented to the County Council. Having then met with defeat at the hands of the Board of Appeals…