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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