P.G. COUNTY v. BROWN

No. 27, Sept. Term, 1997.

705 A.2d 1158 (1998)

348 Md. 708

PRINCE GEORGE'S COUNTY, Maryland v. Sidney J. BROWN.

Court of Appeals of Maryland.

February 18, 1998.


Attorney(s) appearing for the Case

J. Michael Dougherty, Jr., Associate County Attorney (Barbara L. Holtz, Acting County Attorney; Maurene Epps Webb, Acting Deputy County Attorney, on brief), Upper Marlboro, for petitioner.

Robert Ostrom, Goldstein & Baron, Chartered, on brief, College Park, for respondent.

Argued before BELL, C.J., ELDRIDGE, RODOWSKY, CHASANOW, RAKER and WILNER, JJ., and ROBERT L. KARWACKI, Judge (retired), Specially Assigned.


RODOWSKY, Judge.

In this case the mortgagor under a commercial mortgage securing future advances seeks a refund of Prince George's County transfer taxes on the ground that no advances were or will be made under the mortgage. The Court of Special Appeals ordered that the taxes be refunded. Brown v. Prince George's County, 114 Md.App. 242, 689 A.2d 1245

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