ROSALYN B. BELL, Judge.
This case involves a request for a refund of fees paid by Purnell-Jarvis, Inc. (appellee, cross-appellant) to Ocean City (appellant, cross-appellee) in connection with the development of and construction on certain properties in Ocean City during 1983 and 1984. The Mayor and City Council did not respond to this request. Therefore, the request was deemed denied.
Purnell-Jarvis appealed to the Maryland Tax Court, claiming that the fees...
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