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MONTGOMERY CO. v. PHILLIPS

Misc. No. 20, Sept. Term, 2014.

124 A.3d 188 (2015)

445 Md. 55

MONTGOMERY COUNTY, Maryland v. Jean K. PHILLIPS, et al.,

Court of Appeals of Maryland.

October 16, 2015.

Attorney(s) appearing for the Case

Scott R. Foncannon, Associate Co. Atty. (Karen L. Federman Henry, Division Chief, Marc P. Hansen, Co. Atty., Rockville, MD), on brief, for Appellant.

Diane E. Feuerherd (Joseph P. Suntum, Miller, Miller & Canby, Chtd., Rockville, MD), on brief, for Appellees.

Argued before: BARBERA, C.J., BATTAGLIA, GREENE, ADKINS, McDONALD, WATTS, and GLENN T. HARRELL, JR. (Retired, Specially Assigned), JJ.

Pursuant to Maryland Rule 8-304, the Court of Special Appeals certified this case to this Court. This Court issued a writ of certiorari, limiting review to the following question of law: "Does the phrase `the total rate of tax that applies to a transfer subject to the agricultural land transfer tax' in [Md.Code Ann., Tax-Prop. ...

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