Harmon Homes, Inc. v. Commonwealth

OPINION BY

Judge LEAVITT.

Harmon Homes, Inc., petitions for review of an order of the Board of Finance and Revenue, sustaining the Department of Revenue’s (Department) calculation of the transfer tax owed upon a conveyance of land from Harmon Homes to Gerald L. Robbins, Jr. Because Robbins also contracted for the construction of a home on the land received from Harmon Homes, the Department combined the value of both contracts to produce the amount of tax owed. We affirm the Board.

The parties have stipulated to the facts relevant to this petition.1 On February 4, 2002, a deed was filed in Monroe…