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GATEWAY TERRY v. PRINCE GEORGE'S CNTY.

No. 0708, Sept.Term, 2020.

268 A.3d 908 (2022)

253 Md. App. 457

GATEWAY TERRY, LLC v. PRINCE GEORGE'S COUNTY, et al.

Court of Special Appeals of Maryland.

January 26, 2022.

Attorney(s) appearing for the Case

Argued by Nathan D. Adler ( Robert C. Baker, II , Neuberger, Quinn, Gielen, Rubin & Gibber, PA, Baltimore, MD), all on the brief, for Appellant.

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

Fader, C.J., Arthur, James A. Kenney, III (Senior Judge, Specially Assigned), JJ.

An LLC, owned by a pension fund for the employees of Los Angeles County, California, purchased real property in Prince George's County. The LLC claimed a statutory exemption from State transfer and recordation taxes on the ground that it was "a political subdivision in the State." See Md. Code (1986, 2019 Repl. Vol., 2021 Supp...

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