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MONTGOMERY COUNTY v. WATERS LANDING LTD.

No. 627, September Term, 1993.

99 Md. App. 1 (1994)

635 A.2d 48

MONTGOMERY COUNTY, MARYLAND v. WATERS LANDING LIMITED PARTNERSHIP ET AL.

Court of Special Appeals of Maryland.

Certiorari Granted May 17, 1994.

Attorney(s) appearing for the Case

H. Christopher Malone, Sr. Asst. County Atty. and John J. Fisher, Asst. County Atty. (Joyce R. Stern, County Atty., on the brief), Rockville, for appellant.

Stephen W. Swartz, Bethesda, for appellee, Waters Landing.

Harry W. Lerch (Robert G. Brewer, Jr., Mark S. Antonvich and Lerch, Early & Brewer, on the brief), Bethesda, for appellee, Bellemead.

C. Robert Dalrymple, Todd D. Brown and Linowes and Blocher, on the brief, Silver Spring, for appellee, The Milton Co., etc.

Morton S. Gottlieb, on the brief, pro se.

Argued before CATHELL, MOTZ and MURPHY, JJ.

CATHELL, Judge.

Montgomery County, appellant, appeals the decision of the Circuit Court for Montgomery County holding that a development impact tax was invalid. Appellees, the Milton Company and Milton Knightsbridge Limited Partnership (Milton), Waters Landing Limited Partnership (Waters Landing), Bellemead Development Corporation (Bellemead), and Morton S. Gottlieb (Gottlieb), are the taxpayers. Appellant raises the following issues on appeal:

1. Whether...

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