APOSTOL v. ANNE ARUNDEL COUNTY

[No. 156, September Term, 1979.]

288 Md. 667 (1980)

421 A.2d 582

JOHN C. APOSTOL ET AL. v. ANNE ARUNDEL COUNTY, MARYLAND ET AL.

Court of Appeals of Maryland.

Motion for reconsideration filed November 20, 1980.

Denied December 1, 1980.


Attorney(s) appearing for the Case

M. Peter Moser, with whom were James S. Jacobs and Frank, Bernstein, Conaway & Goldman and Richard G. Anderson and Richard T. Wright on the brief, for appellants.

Harry D. Shapiro, with whom were George C. Doub, Jr., Kenneth R. Hoffman and Venable, Baetjer & Howard and Richard Lazer Hillman, County Solicitor, and Frederick C. Sussman, Assistant County Solicitor, on the brief, for appellees.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, COLE and DAVIDSON, JJ., and RICHARD P. GILBERT, Chief Judge of the Court of Special Appeals, specially assigned.


ELDRIDGE, J., delivered the opinion of the Court.

Maryland Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Art. 81, § 32A (a), authorizes a county to tax property, located within a municipal corporation in the county, at less than the general county property tax rate if the municipality performs government services or programs. Section 12G-8 of Art. 81 prohibits Anne Arundel and Howard Counties from imposing "taxes upon...

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