Unreported Opinions//July 19, 2021
//July 19, 2021
Tax law — Impact tax — Dwelling units
In this appeal we are asked by Montgomery County, appellant, to determine whether the Maryland Tax Court properly interpreted the development impact tax exemption provisions of the Montgomery County Tax Code, Sec. 52-41(h) and Sec. 52-54(d), when it determined that a new development “replaced” existing facilities, thereby allowing an offset for the amount of impact taxes owed by the developer CC Homes Associates, LLC, appellee.