Montgomery County v. Phillips

Pursuant to Maryland Rule 8-304, the Court of Special Appeals certified this case to this Court. This Court issued a writ of certiorari, limiting review to the following question of law: “Does the phrase ‘the total rate of tax that applies to a transfer subject to the agricultural land transfer tax’ in [Md. Code Ann., Tax-Prop. (1986, 2012 Repl.Vol.) (“TP”) ] § 13-*59407(a)(2) and (3) [] include the ‘surcharge’ imposed by [TP] § 13-303(d)?”

We answer the certified question of law in the affirmative and hold that the total rate of tax that applies to a transfer subject to the agricultural land…