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Home>Edward Levin

Edward Levin

[email protected]

Recent Articles from Edward Levin

News August 5, 2021

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 Baltimore counties apply only to the value of the real property.  The consideration paid for […]

News September 18, 2019

Court holds goodwill subject to recordation, transfer taxes

The Circuit Court for Baltimore County recently held that the portion of a sale of three senior living facilities relating to the business’ goodwill was subject to recordation and transfer taxes. In the Matter of Shelter Senior Living IV, L.L.C. v. Montgomery County, Clerk of the Circuit Court for Montgomery County, Baltimore County, and Clerk […]

News April 17, 2019

Court: Lien of Columbia Association declaration does not have first priority

The United States Bankruptcy Court for the District of Maryland recently held that the lien position of the assessments under the declaration that encumbers the land in Columbia, Maryland (the “Declaration”) was subordinate to that of a deed of trust on a particular property. Therefore, when the proceeds of a sale of that property were […]

News September 15, 2017

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 the procedures of the Maryland Contract Lien Act. Therefore, a mortgage has priority if recorded […]

News September 19, 2016

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 Prince George’s County had priority over the lien of a subsequently recorded deed of trust […]

News June 30, 2015

Edward J. Levin: A tale of two inadvertent releases

Consider the following (not so) hypothetical cases. No. 1. A lender made two loans to the same borrower. The borrower wanted to pay off one of the loans (Loan 1), but not the other (Loan 2). The lender agreed that it would release the financing statements that related to Loan 1. The borrower’s counsel performed […]

News October 14, 2014

Edward J. Levin: D.C. condo assessment can extinguish deed of trust

The District of Columbia Court of Appeals recently held that a first deed of trust on a condominium unit may be extinguished by a foreclosure sale that is held to satisfy six months of unpaid condominium assessments.

News September 23, 2014

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.

News August 3, 2014

Federal court strikes MERS system in Pennsylvania

On June 30, the U.S. District Court for the Eastern District of Pennsylvania ruled that assignments of mortgages are required to be recorded under Pennsylvania law, and in so doing toppled the MERS electronic recording system of residential mortgages in that state.

News July 23, 2014

Edward J. Levin: If a tree falls in Maryland, who is responsible?

We are often asked: What happens if a tree falls in Maryland? Or, what can you do when branches or roots of a tree growing on your neighbor’s property encroach onto your property and cause you damage?

News January 16, 2014

Edward J. Levin: What is an SNDA and who needs one?

One of the closing documents in a real estate financing transaction involving leased property is a subordination, non-disturbance, and attornment agreement (an “SNDA”). SNDAs have a number of purposes. They serve to connect the lender with the tenant, and they provide other uses as well.

News July 31, 2013

Edward J. Levin: Howard County reimburses taxpayers $587K in IDOT case

On July 12, Howard County reimbursed five taxpayers for $587,151.56 in connection with recordation taxes that they had paid under protest. This amount includes $499,112.50 for the amount of the taxes that the County forced the taxpayers to pay plus $88,039.06 in interest as required by Maryland law.

12Next »

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Editors Picks

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Commentary

The true import of Supreme Court rulings on televising criminal trials

To the Editor: I view with some annoyance the statement by the non-dissenting members of your Editor[...]

How to attract, develop and retain top law firm associates

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Too much, too little, too toxic

A recent order from the U.S. Environmental Protection Agency has placed strict deadlines on two Balt[...]

Key questions for adaptive reuse projects

Across the DMV and the rest of the country, commercial real estate professionals are monitoring the [...]

The cost of religious accommodation

 The Supreme Court may soon transform the role of faith in the workplace, which could have the effe[...]

Nursing homes and Maryland

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Reporters encircle Speaker of the House Kevin McCarthy, R-Calif., as debt limit negotiations continue, at the Capitol in Washington, on May 25, 2023. McCarthy adjourned the House for the Memorial Day weekend. (AP Photo/J. Scott Applewhite)

Debt ceiling talks making progress, McCarthy says, as deadline nears

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Beth Caruso, author and co-founder of the CT Witch Trial Exoneration Project, which was created to clear the names of the accused, stands on the Palisado Green in Windsor, Connecticut, on Jan. 24, 2023. (AP Photo/Jessica Hill, File)

‘Miscarriage of justice’: Connecticut lawmakers absolve accused colo[...]

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Oath Keeper who stormed Capitol gets years in prison in latest Jan. 6 sentencing

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Alphabet CEO Sundar Pichai, left, and OpenAI CEO Sam Altman arrive to the White House for a meeting with Vice President Kamala Harris on artificial intelligence on May 4, 2023, in Washington. As concerns grow over increasingly powerful AI systems like ChatGPT, the nation's financial watchdog says it's working to ensure that companies follow the law when they're using AI. (AP Photo/Evan Vucci, File)

Regulators take aim at AI to protect consumers and workers

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An automatic system drops pharmaceutical orders on a conveyor belt to be placed into boxes at Morris and Dickson Co., in Shreveport, Louisiana, on July 13, 2016. (Henrietta Wildsmith/The Shreveport Times via AP)

After yearslong delay, DEA revokes license of drug distributor over opioid crisi[...]

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