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NORDHEIMER v. MONTGOMERY COUNTY

No. 142, September Term, 1984.

307 Md. 85 (1986)

512 A.2d 379

GARY NORDHEIMER ET AL. v. MONTGOMERY COUNTY, MARYLAND.

Court of Appeals of Maryland.

July 25, 1986.

Attorney(s) appearing for the Case

Barbara A. Sears, Silver Spring (John J. Delaney, Larry A. Gordon and Linowes and Blocher, Silver Spring and Michael E. Jaffe, James H. Hulme, Russell M. Blau and Arent, Fox, Kintner, Plotkin & Kahn, Washington, D.C., on brief), for appellants.

Clyde H. Sorrell, Sr. Asst. Co. Atty. (Paul A. McGuckian, Co. Atty. and Robert G. Tobin, Jr., Deputy Co. Atty., on brief), Rockville, for appellee.

Argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, RODOWSKY, COUCH and McAULIFFE, JJ.

ELDRIDGE, Judge.

This case involves claims for refunds of transfer taxes paid to Montgomery County in connection with the conversion of rental property into a condominium, contentions concerning the validity of the Montgomery County taxes imposed, and a request for an injunction preventing the collection of further county taxes based on the conversion of the property.

I.

Before setting forth the facts of this case, it would be useful to review briefly...

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