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WATERS v. MONTGOMERY COUNTY

No. 24, September Term, 1994.

337 Md. 15 (1994)

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

Court of Appeals of Maryland.

December 16, 1994.

Attorney(s) appearing for the Case

Robert G. Brewer, Jr. (Harry W. Lerch, Mark S. Antonvich, Lerch, Early & Brewer, on brief), Stephen W. Swartz, Bethesda (Morton Gottlieb, Rockville, C. Robert Dalrymple, Todd D. Brown, Linowes & Blocher, Silver Spring, on brief), for petitioners.

H. Christopher Malone, Sr. Asst. County Atty. (Joyce R. Stern, County Atty., Susan Berg Klein, Asst. County Atty., on brief) Rockville, for respondent.

Argued before MURPHY, C.J., ELDRIDGE, RODOWSKY, CHASANOW, BELL and RAKER, JJ., and JOHN F. McAULIFFE, Judge of the Court of Appeals (retired), Specially Assigned.

MURPHY, Chief Judge.

This case primarily concerns whether Montgomery County may impose development impact taxes retroactively to encompass charges earlier levied as development impact "fees." In our consideration of this issue, we must decide whether the General Assembly of Maryland authorized Montgomery County to impose a development impact tax under Chapter 808 of the Acts of 1963 or Chapter 707 of the Acts of 1990. Further, we must decide whether the development...

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