Victoria Falls Committee for Truth in Taxation, LLC v. Prince George's County

We consider here a challenge by Petitioners, the Victoria Falls Committee for Truth in Taxation, LLC (the “Taxpayers”), to a resolution enacted by the Respondent, Prince George’s County, Maryland (the “Count/’), creating the Victoria Falls Special Taxing District (the “Special Taxing District” or the “District”), under authority granted by a State enabling act (the “Act”), Maryland Code (1957, 2011 Repl. Vol.), Art. 24, § 9-1301. We hold that the State Legislature did not intend, by the plain language of subsection § 9-1301 (h)(3)(h), to require that the County determine whether any change in…