Scott v. Clerk of the Circuit Court

CATHELL, Judge.

The State of Maryland imposes two separate taxes upon the transfer of real property — a recordation tax and a transfer tax. Md.Code (1985, 1994 Repl.Vol., 1995 Supp.), §§ 12-102 and 13-202 of the Tax-Property Article.1 This case presents us with the issue of whether a transfer made by a family member to a family limited partnership for estate-planning purposes is exempt from those taxes. At the outset, we note that 59 Opinions of Attorney General 681 (1974) has been proffered as authority for such an exemption for situations in which a deed making this type of transfer is…