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Author Archives: Edward J. Levin

Real property, recordation and transfer taxes

On July 1, the Maryland Court of Special Appeals held that in a sale of business assets that includes both real property and other types of property, the state recordation and transfer taxes and the transfer taxes of Montgomery and ...

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Lenders relax: Mortgages have priority over declarations

The Court of Appeals recently held a recorded declaration that established water and sewer assessments on lots in a residential development did not by itself create a lien on the property. Instead, a lien can only be created after following ...

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Edward J. Levin: Lenders beware – assessments have priority over mortgages

In Select Portfolio Servicing Inc. v. Saddlebrook West Utility Company LLC the Court of Special Appeals held last month that water and sewer assessments in favor of a private utility company created by a declaration on a residential development in ...

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Edward J. Levin: The Maryland-Virginia boundary shifts and changes

The Court of Special Appeals recently held that the boundary line between Maryland and Virginia, west of the District of Columbia, although fixed in a theoretical manner, actually shifts over time along with erosion and accretion of the south bank of the Potomac River.

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