Legal Opinion
Dean v. Pinder
Court of Appeals of Maryland
Decided March 29, 1988No. 48, September Term, 1987PublishedCited by 47 opinions
1Opinion of the Court
*156BLACKWELL, Judge.
There are two separate taxes imposed by the State of Maryland on the transfer of real property. The first is a recordation tax imposed upon the privilege of recording such an instrument, Maryland Code (1957, 1980 Repl.Vol., 1984 Cum.Supp.) Article 81, § 277; the second is a transfer tax imposed directly upon the instrument conveying title, Maryland Code (1957, 1980 Repl.Vol., 1984 Cum.Supp.) Article 81, § 278A.1 In addition to these two taxes, Kent County imposes a local transfer tax upon instruments conveying title to real property. Kent County Code 1984, Article II, § 9-25.…
2Cases cited22 opinions
- Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
- Tucker v. Fireman's Fund InsuranceCourt of Appeals of Maryland · 1986
- Truck Insurance Exchange v. Marks Rentals, Inc.Court of Appeals of Maryland · 1980
- Mauzy v. HornbeckCourt of Appeals of Maryland · 1979
- Starfish Condominium Ass'n v. Yorkridge Service Corp.Court of Appeals of Maryland · 1983
17 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Waddell v. KirkpatrickCourt of Appeals of Maryland · 1993
- Comptroller of the Treasury v. BlantonCourt of Appeals of Maryland · 2006
- Allied Vending, Inc. v. City of BowieCourt of Appeals of Maryland · 1993
- Belcher v. T. Rowe Price Foundation, Inc.Court of Appeals of Maryland · 1993
- Giant Food, Inc. v. Department of Labor, Licensing & RegulationCourt of Appeals of Maryland · 1999
42 more not listed; retrieve them via the Exa API.