Harford County v. Saks Fifth Avenue Distribution Co.

This case involves a claim for interest allegedly due to Saks Fifth Avenue Distribution Company, the respondent/cross-petitioner (“Saks”), from the petitioners/cross-respondents (collectively “the petitioners”), Harford County, Maryland (“the County”) and the City of Aberdeen (“the City”)- 1 The genesis of the dispute is a private lease arrangement in respect to certain personal property 2 utilized by Saks in its distribution center. Under the terms of that lease, the lessor of the personal property was required to pay the taxes due in respect to the property, which Saks then was required to…