Howard County v. Howard Research & Development Corp.

On August 14, 1975, The Howard Research and Development Corporation and others 1 caused to be recorded among the land records of Howard County a document entitled “Agreement Confirming, Modifying, Amending, Supplementing, Consolidating and Further Modifying Deeds of Trust.” A recordation tax in the amount of $191,400.00 was paid at the time of recording.

In order to resolve a dispute concerning the proper amount due as a recordation tax under the provisions of Maryland Code Article 81, § 277, the grantors, joined by another2 (collectively to be referred to herein as H.R.D.) filed an amended…