SHELTER SENIOR LIVING IV v. BALT. CNTY.

No. 1276, Sept. Term, 2019.

254 A.3d 88 (2021)

251 Md. App. 129

SHELTER SENIOR LIVING IV, LLC, v. BALTIMORE COUNTY MARYLAND, et al.

Court of Special Appeals of Maryland.

July 1, 2021.


Attorney(s) appearing for the Case

Argued by: Paul S. Caiola ( Ella R. Aiken , Gallagher, Evelius & Jones LLP, on the brief), Baltimore, MD, for Appellant.

Argued by: Joseph Dudek ( Brian E. Frosh , Atty. Gen., on the brief), Baltimore, MD, for Appellee.

Panel: Reed, Friedman, Gould, JJ.


The General Assembly has enacted a statute imposing recordation and transfer taxes on the transfer of real property. The General Assembly has also delegated to certain counties—including the two involved here, Montgomery and Baltimore Counties—the authority to impose transfer taxes on the sale of real property. Neither the...

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