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SROUR v. MONTGOMERY COUNTY

No. 2208, Sept. Term, 2006.

944 A.2d 1149 (2008)

179 Md. App. 109

F.D.R. SROUR PARTNERSHIP, et al. v. MONTGOMERY COUNTY, Maryland.

Court of Special Appeals of Maryland.

March 27, 2008.

Attorney(s) appearing for the Case

Stephen J. Orens (Rebecca D. Williams, Casey L. Moore, Miles & Stockbridge on the brief), Rockville, for Appellant.

Scott R. Foncannon (Karen L. Federman Henry, Marc P. Hansen, Deputy County Atty., Leon Rodriguez, County Atty. on the brief), Rockville, for Appellee.

Panel: HOLLANDER, JAMES R. EYLER, MEREDITH, JJ.

HOLLANDER, Judge.

This appeal involves a challenge to a decision of the Maryland Tax Court, which upheld an assessment of Montgomery County's Development Impact Tax for Transportation Improvements ("Impact Tax") in connection with two building permits obtained by F.D.R. Srour Partnership ("Srour") and Robert Srour ("Mr. Srour"), appellants. The Tax Court agreed with Montgomery County (the "County"), appellee, in rejecting appellants' claims that they were exempt from...

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