Montgomery County v. Maryland Economic Development Corp.

This is an administrative appeal from a decision of the Maryland Tax Court (the “tax court”) regarding a request for a refund of State recordation tax paid by appellee, the Maryland Economic Development Corporation (“MEDCO”). Appellant, Montgomery County, Maryland (the “County”) denied the request for a refund and MEDCO appealed to the tax court. The tax court agreed with the County that no exemption applied and affirmed the denial of the refund. MEDCO petitioned for judicial review in the Circuit Court for Montgomery County. The circuit court reversed the tax court and remanded for further…