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CROFTON v. ANNE ARUNDEL COUNTY

No. 687, September Term, 1993.

99 Md. App. 233 (1994)

636 A.2d 487

CROFTON PARTNERS v. ANNE ARUNDEL COUNTY, MARYLAND.

Court of Special Appeals of Maryland.

Certiorari Denied June 6, 1994.

Attorney(s) appearing for the Case

Julie Ellen Squire (Peter E. Keith and Gallager, Evelius & Jones, on the brief), Baltimore, for appellant.

Stephen M. LeGendre, Deputy County Atty. (Judson P. Garrett, Jr., County Atty., on the brief), Annapolis, for appellee.

Argued before BISHOP, WENNER and FISCHER, JJ.

WENNER, Judge.

Although the substantive issues raised by this appeal are fairly significant, they are not nearly as significant as the procedural quagmire that we find before us. What began as a developer's test of a newly enacted Anne Arundel County tax ordinance has brought to light an apparent anomaly in the statutory scheme that provides administrative review by both the Anne Arundel County Board of Appeals (the Board) and the Maryland Tax Court of the imposition...

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