Rouse-Fairwood Development Ltd. Partnership v. Supervisor of Assessments for Prince George's County

HOLLANDER, Judge.

This case, which is before us for the second time, concerns the imposition of an Agricultural Land Transfer Tax (“Ag Tax”) of $408,377.50, as well as a penalty of $40,837.75, triggered when the Supervisor of Assessments (the “Supervisor”) of Prince George’s County (the “County”), 1 appellee, removed the agricultural use assessment that benefitted three contiguous parcels of land owned by Rouse Fairwood Limited Partnership (“Rouse”), appellant. The properties were found disqualified for the agricultural use assessment after they were rezoned to Mixed Use Community property…