Category Taxes

Judge Strikes Down Montgomery County’s Rain Tax

Gordon Feinblatt LLC and its member Maggie Witherup contributed the following article.  Last week, the Circuit Court for Montgomery County struck down the County’s water quality protection charge – also known as a stormwater remediation fee or “rain tax” – on the grounds that the charge violates a State law requiring the fee to be […]

In the Wake of the Freddie Gray Events, Does Senate Bill 541 Provide West Baltimore New Hope?

This article was written by Steven J. Willner, a July 2014 cum laude graduate of the University of Maryland School of Law. While in law school, Steve concentrated his studies on business and transactions-related courses. Steve also served on the Moot Court Board and won Best Brief for the Board’s Fall 2012 Moot Court Competition. […]

Webcast of the “Rain Tax” Conversation with the Commercial Real Estate Attorneys Disscussion Group

Did you miss the first meeting of the 2013-2014 Commercial Real Estate Attorneys Discussion Group about Stormwater Management Fees (aka “The Rain Tax”)? Don’t worry – we taped it just for you! September’s discussion group meeting has been posted online. Just go to http://www.msba.org/sec_comm/sections/realprop/subcommittee/discussiongroup.asp and click on the link to the September meeting’s webcast.

Who is an ORIGINAL MORTGAGOR under TAX-PROPERTY 12-108(g)?

Jack Machen, Special Chief Solicitor for Baltimore City, contributed the following article that stems from the 2013 Advanced Real Property Institute Plenary Session “IDOTS Are Not Past Tense – Refinancings After July 1, 2013.” The 2013 revisions to Tax Property Article 12-108(g) allow commercial mortgages, including IDOTs, to be refinanced without incurring additional recordation tax […]

Further Discussion on Stormwater Fees Sponsored by the Environmental Law Section

The Environmental Law Section of the Maryland State Bar Association is presenting a Breakfast Program on November 6, 2013. The subject is Maryland’s New Stormwater Remediation Fee (the “Rain Tax”): The framework, legal and environmental implications and selected case studies of ways to improve stormwater management and reduce the fees. The event takes place on […]

Summary of Fees Imposed on Non-Residential Properties by Ten Maryland Counties to Fund the Watershed Protection and Restoration Program

Justine Moreau of Bowie & Jensen LLC provided the following summary of the stormwater remediation fees that ten Maryland counties are now imposing. This summary focuses on the stormwater remediation fees as they relate to non-residential property only even though residential property is also affected. The stormwater fees will be the subject of a Commercial […]

It’s Raining Taxes: Kicking off the 2013-2014 Season of the Real Property Section’s Commercial Real Estate Discussion Group

It is that time of year to register for the 2013-2014 season of the Real Property Section’s Commercial Real Estate Discussion Group. The registration form can be found under “Forms” on the Section’s website at: http://www.msba.org/sec_comm/sections/realprop/ The first meeting is scheduled for Tuesday, September 10, 2013, starting at 12:15 p.m. The topic of this first […]