Dean v. DIRECTOR OF FINANCE OF MONTGOMERY CTY.

ROSALYN B. BELL, Judge.

Is a remainder interest in real property subject to farmland transfer taxes in Montgomery County? If so, was the tax correctly computed under the facts presented in this case? Appellants, Mary Gore Dean, James Grafton Gore, and Beatrice Louise Gore, bring these questions to us after the Circuit Court for Montgomery County affirmed a decision of the Maryland Tax Court, confirming the refusal of appellee, the Department of Finance of Montgomery County, to refund transfer taxes of $154,800. We shall affirm and explain.

The subject of this case is the land and premises known…