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READ v. SUPERVISOR OF ASSESSMENTS

No. 148, Sept. Term, 1998.

731 A.2d 868 (1999)

354 Md. 383

Kenneth READ v. SUPERVISOR OF ASSESSMENTS OF ANNE ARUNDEL COUNTY.

Court of Appeals of Maryland.

Reconsideration Denied June 25, 1999.

Attorney(s) appearing for the Case

Alan Hilliard Legum (Alan Hilliard Legum, P.A., on brief), Annapolis, for appellant.

William K. Hammond, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. of Maryland, on brief), Baltimore, for appellee.

Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, RAKER, WILNER and CATHELL, JJ.

CATHELL, Judge.

This case presents two issues of first impression before this Court: the effect of the withdrawal and subsequent sale, closely related in time, of property subject to a Forest Conservation and Management Agreement and the applicability of the step transaction doctrine. Because the Tax Court properly upheld the imposition of a rollback tax with respect to appellant's withdrawal and conveyance of property subject...

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