Legal Opinion
Washington National Arena Ltd. Partnership v. Treasurer, Prince George's County
Court of Appeals of Maryland
Decided February 7, 1980No. 124PublishedCited by 16 opinions
1Opinion of the CourtEldridge, J.
This case represents the final chapter, we trust, in a long controversy between the government of Prince George’s County and certain taxpayers over the proper rate of recordation taxes in Prince George’s County. The specific issue before us is whether the retroactive application of a 1976 recordation tax statute would impair constitutionally protected rights.
*40I.
The dispute had its origins in 1968 when the General Assembly amended Maryland Code (1957, 1975 Repl. Vol.), Art. 81, § 277, relating to the tax imposed upon the recordation of certain written instruments. Subsection (b) of § 277…
2Cases cited33 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
28 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Washington Suburban Sanitary Commission v. Riverdale Heights Volunteer Fire Co.Court of Appeals of Maryland · 1987
- Chevy Chase Savings & Loan, Inc. v. StateCourt of Appeals of Maryland · 1986
- Potomac Abatement, Inc. v. SanchezCourt of Appeals of Maryland · 2012
- State Ex Rel. Van Emmerik v. JanklowSouth Dakota Supreme Court · 1981
- State v. ColemanCourt of Appeals of Maryland · 2011
11 more not listed; retrieve them via the Exa API.