BRUTUS 630, LLC, v. HARFORD COUNTY, ET. AL

Daily Record Staff//August 14, 2020//

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Tax law — Claim for refund — Statute of limitations

This is an appeal from an affirmance by the Circuit Court for Harford County of the Maryland Tax Court’s decision granting summary judgment in favor of appellees, the Town of Bel Air (the “Town”) and Harford County (the “County”). Brutus 630, LLC (“Brutus”), appellant, initially sought a refund of sewer connection charges paid to the Town between 2004 and 2011. The Town denied the claim and Brutus filed an appeal to the Tax Court.

The appeal was dismissed by that Court for lack of jurisdiction because it sought a refund of charges or fees, not taxes. Following another judicial review and appeal, the Court of Appeals, ultimately, remanded the case to the Tax Court, holding the Tax Court had jurisdiction over the refund claim. Brutus 630, LLC v. Town of Bel Air, 448 Md. 355, 383 (2016).

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