Wildwood Medical Center, L.L.C. v. Montgomery County

Wildwood Medical Center, L.L.C., Appellee in the Court of Special Appeals and Petitioner here, requested on April 28, 2004, a refund of certain real property recordation and transfer taxes it had paid upon presentation of a deed for recordation, under protest, to Montgomery County, Maryland, Appellant below and Respondent here. That request, after a hearing, ultimately was denied by the County. Petitioner took an appeal to the Maryland Tax Court. The Maryland Tax Court (a State administrative agency) granted Wild-wood’s request for the refund on June 3, 2005. From that final administrative…