SUPERVISOR OF ASSESSMENTS v. SCHEIDT

No. 178, September Term, 1990.

85 Md. App. 154 (1990)

582 A.2d 563

SUPERVISOR OF ASSESSMENTS OF HOWARD COUNTY, ET AL. v. PETER C. SCHEIDT, ET AL.

Court of Special Appeals of Maryland.

Certiorari Denied March 22, 1991.


Attorney(s) appearing for the Case

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. and Kaye Brooks Bushel, Asst. Atty. Gen., on brief), Baltimore, for appellants.

Charles M. Cahn, Jr. (Jane R. Luckey and Blades & Rosenfeld, P.A., on brief), Baltimore, for appellees.

Argued before ROSALYN B. BELL, KARWACKI and CATHELL, JJ.


ROSALYN B. BELL, Judge.

This appeal arises from the sale of real property, a portion of which was assessed as residential and a portion of which was assessed as agricultural. This sale triggered the imposition of the Agricultural Land Transfer Tax (ALTT). Appellees, Peter Scheidt and Charles Cahn, Residuary Trustees u/w Prue Scheidt, deceased, paid the ALTT under protest. Appellant, the Supervisor of Assessments of Howard County (Supervisor), denied appellees' request...

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