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Edward J. Levin: New law relates to IDOTs, refinancings

Recent Maryland legislation will change the law affecting indemnity mortgages and indemnity deeds of trust (“IDOTs”) as well as refinancings in this state generally. Effective July 1, the new law raises the size of loan transactions involving IDOTs which are taxable when they are recorded from $1 million to $3 million, and it changes the way refinancings in Maryland are taxed.

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