Legal Opinion
Apostol v. Anne Arundel County
Court of Appeals of Maryland
Decided November 20, 1980No. [No. 156, September Term, 1979.]PublishedCited by 42 opinions
1Opinion of the CourtEldridge, J.
Maryland Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Art. 81, § 32A (a), authorizes a county to tax property, located within a municipal corporation in the county, at less than the general county property tax rate if the municipality performs government services or programs. Section 12G-8 of Art. 81 prohibits Anne Arundel and Howard Counties from imposing "taxes upon residents of any incorporated municipality for services which that municipality provides for its residents.” The City of Annapolis is an incorporated municipality located in Anne Arundel County. Annapolis provides certain…
2Cases cited21 opinions
- Little v. BowersSupreme Court of the United States · 1890
- Harbor Island Marina v. BOARD OF CTY. COMMISSIONERS OF CALVERT CTY.Court of Appeals of Maryland · 1979
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Mauzy v. HornbeckCourt of Appeals of Maryland · 1979
- Poe v. Mayor and City Council of BaltimoreCourt of Appeals of Maryland · 1966
16 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Widgeon v. Eastern Shore Hospital CenterCourt of Appeals of Maryland · 1984
- Insurance Commissioner v. Equitable Life Assurance Society of the United StatesCourt of Appeals of Maryland · 1995
- Zappone v. Liberty Life InsuranceCourt of Appeals of Maryland · 1998
- State v. Burning Tree Club, Inc.Court of Appeals of Maryland · 1989
- Montgomery County v. Broadcast Equities, Inc.Court of Appeals of Maryland · 2000
37 more not listed; retrieve them via the Exa API.