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SPRINGHILL LAKE LTD. P'SHIP v. P.G. COUNTY

No. 923, Sept. Term, 1996.

690 A.2d 535 (1997)

114 Md. App. 420

SPRINGHILL LAKE INVESTORS LIMITED PARTNERSHIP v. PRINCE GEORGE'S COUNTY, Maryland.

Court of Special Appeals of Maryland.

March 5, 1997.

Attorney(s) appearing for the Case

Richard A. Medway (Elliott B. Adler and Powell, Goldstein, Frazer & Murphy, on the brief), Washington, D.C., for appellant.

J. Michael Dougherty, Jr., Associate County Attorney (Barbara L. Holtz, Acting County Attorney, on the brief), Upper Marlboro, for appellee.

Argued before MOYLAN, CATHELL and HOLLANDER, JJ.

CATHELL, Judge.

Section 10-188(d) of the Prince George's County Code, in pertinent part, contains an exemption from county transfer taxes. It provides: "Upon any refinancing of property by the original mortgagor or mortgagors, the [transfer] tax shall apply only to the consideration over and above the amount of the original mortgage or deed of trust." The lone issue presented by the case sub judice is whether the indemnity deed of trust that appellant recorded...

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