ROUSE-FAIRWOOD v. SUPERVISOR

No. 611, Sept. Term, 2000.

773 A.2d 535 (2001)

138 Md. App. 589

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

Court of Special Appeals of Maryland.

May 31, 2001.


Attorney(s) appearing for the Case

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

David M. Lyon, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General, on the brief), Baltimore, for appellee.

Argued before HOLLANDER, ADKINS and JAMES S. GETTY (Retired, Specially Assigned), JJ.


HOLLANDER, Judge.

This case, which is before us for the second time, concerns the imposition of an Agricultural Land Transfer Tax ("Ag Tax") of $408,377.50, as well as a penalty of $40,837.75, triggered when the Supervisor of Assessments (the "Supervisor") of Prince George's County (the "County"),1 appellee, removed the agricultural use assessment that benefitted three contiguous parcels of land...

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