Rouse-Fairwood Limited Partnership v. Supervisor of Assessments of Prince George's County

HOLLANDER, Judge.

This appeal focuses on the phrase “more intensive use” as it was used in Md.Code (1986, 1994 RepLVol., 1996 Cum.Supp.), § 8 — 209(h)(l)(ii) of the Tax-Property Article (“T.P.”). 1 On December 1, 1994, the Supervisor of Assessments for Prince George’s County, appellee, imposed an agricultural transfer tax and penalty upon appellant, Rouse-Fairwood Limited Partnership (“Rouse”), in connection with three properties that appellant owned in Prince George’s County. The Maryland Tax Court upheld that determination on February 21, 1996, and, by order dated March 28, 1997, the Circuit…