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ROUSE-FAIRWOOD LIMITED PARTNERSHIP v. SUPERVISOR OF ASSESSMENTS OF PRINCE GEORGE'S COUNTY

No. 793, Sept. Term, 1997.

708 A.2d 19 (1998)

120 Md. App. 667

ROUSE-FAIRWOOD LIMITED PARTNERSHIP v. SUPERVISOR OF ASSESSMENTS OF PRINCE GEORGE'S COUNTY, Maryland.

Court of Special Appeals of Maryland.

April 7, 1998.

Attorney(s) appearing for the Case

Kurt J. Fischer (Evelyn W. Pasquier and Piper & Marbury, L.L.P., on the brief), Baltimore, for appellant.

David M. Lyon, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., on the brief), Baltimore, for appellee.

Argued before MOYLAN, HOLLANDER and SONNER, JJ.

HOLLANDER, Judge.

This appeal focuses on the phrase "more intensive use" as it was used in Md.Code (1986, 1994 Repl.Vol., 1996 Cum.Supp.), § 8-209(h)(1)(ii) of the Tax-Property Article ("T.P.").1 On December 1, 1994, the Supervisor of Assessments for Prince George's County, appellee, imposed an agricultural transfer tax and penalty upon appellant, Rouse-Fairwood Limited Partnership ("Rouse...

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