MONTGOMERY COUNTY v. FULKS

No. 311, September Term, 1985.

65 Md. App. 227 (1985)

500 A.2d 302

MONTGOMERY COUNTY, MARYLAND v. McKENDREE FULKS, ET AL.

Court of Special Appeals of Maryland.

November 14, 1985.


Attorney(s) appearing for the Case

H. Christopher Malone, Sr. Asst. County Atty. (Paul A. McGuckian, County Atty. and Robert G. Tobin, Jr., Deputy County Atty., on the brief), Rockville, for appellant.

Floyd Willis, III (Stephen J. Savage on the brief), Rockville, for appellees.

Argued before GARRITY, ADKINS and KARWACKI, JJ.


ADKINS, Judge.

This is Round Two of a fight that first appeared before us in the September 1983 Term. In 1981, the appellees, McKendree and Mildred Fulks, transferred about 33 acres of land to Kettler Brothers, Inc., for $335,950. Pursuant to Montgomery County Code § 52-21(e), the Fulkses paid a 6 percent Montgomery County rezoning transfer tax on the transaction; but, due to a mix-up, the county did not attempt to collect the 2 percent State agricultural transfer...

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