Legal Opinion

Montgomery County v. Fulks

Court of Special Appeals of Maryland

Decided November 14, 1985No. 311, September Term, 1985PublishedCited by 11 opinions

1Opinion of the Court

ADKINS, Judge.

This is Round Two of a fight that first appeared before us in the September 1983 Term. In 1981, the appellees, McKendree and Mildred Fulks, transferred about 33 acres of land to Kettler Brothers, Inc., for $335,950. Pursuant to Montgomery County Code § 52-21(e), the Fulkses paid a 6 percent Montgomery County rezoning transfer tax on the transaction; but, due to a mix-up, the county did not at tempt to collect the 2 percent State agricultural transfer tax imposed by Md.Ann.Code, Art. 81, § 278F.

In 1982, appellant Montgomery County, Maryland, sued appellees in the circuit court…

2Cases cited16 opinions

  1. Hunt v. Montgomery CountyCourt of Appeals of Maryland · 1968
  2. Mazor v. State, Dep't of CorrectionCourt of Appeals of Maryland · 1977
  3. Scott v. StateCourt of Appeals of Maryland · 1983
  4. Scoville Service, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
  5. Gatewood v. StateCourt of Appeals of Maryland · 1966

11 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Morris v. Prince George's CountyCourt of Appeals of Maryland · 1990
  2. Gray v. Anne Arundel CountyCourt of Special Appeals of Maryland · 1987
  3. Montgomery County v. PhillipsCourt of Appeals of Maryland · 2015
  4. Harford County v. McDonoughCourt of Special Appeals of Maryland · 1988
  5. Peppin v. Woodside DelicatessenCourt of Special Appeals of Maryland · 1986

6 more not listed; retrieve them via the Exa API.

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