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MAYOR AND CITY COUNCIL OF OCEAN CITY, et al., v. COMMISSIONERS OF WORCESTER COUNTY, MARYLAND, et al.

Tax -- Tax setoff -- Constitutionality This case concerns the constitutionality of the tax setoff laws contained in Sections 6-305 and 6-306 of the Tax-Property (“TP”) Article of the Maryland Code. These tax setoff laws divide Maryland’s counties into two main categories: in the first category are 8 counties in which the county must provide municipal ...

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