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MONTGOMERY COUNTY v. WILDWOOD MEDICAL

No. 2280, Sept. Term, 2005.

934 A.2d 484 (2007)

176 Md. App. 731

MONTGOMERY COUNTY, Maryland v. WILDWOOD MEDICAL CENTER, L.L.C.

Court of Special Appeals of Maryland.

October 31, 2007.

Attorney(s) appearing for the Case

Scott R. Foncannon (Karen L. Henry, Marc P. Hansen, Charles W. Thompson, Jr., County Attorney, on the brief), Rockville, for Appellant.

James Demma, Rockville, and John R. Llewellyn, Germantown, for Appellee.

Panel: BARBERA, THEODORE G. BLOOM, (Ret'd, Specially Assigned), JAMES A. KENNEY, III, (Ret'd, Specially Assigned), JJ.

THEODORE G. BLOOM, Judge, Ret'd, Specially Assigned.

This appeal by Montgomery County is from a judgment of the Circuit Court for Montgomery County that affirmed an order of the Maryland Tax Court directing the County to refund, with interest, $88,259.25 paid by appellee to record a deed conveying real estate to Wildwood Medical Center, L.L.C., a Maryland Limited Liability Company.

BACKGROUND

In 1962, Alvin L. Aubinoe and Dorothy B. Aubinoe, his...

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