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PRACTICE AREAS:
• LAND DEVELOPMENT
• REAL ESTATE
• LITIGATION
• BUSINESS & TAX
• TRUSTS & ESTATES LAW
• ELDER LAW
SERVING THE LEGAL
NEEDS OF OUR CLIENTS SINCE 1946
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| MM&C ATTORNEYS SUCCESSFULLY CONTEST APPLICATION OF "RAIN TAX" IN MONTGOMERY COUNTY, MD
Miller, Miller & Canby attorneys James L. Thompson and Diane E. Feuerherd have successfully contested the application of Montgomery County’s Water Quality Protection Charge (often referred to as a “Rain Tax”) on behalf of a property owner in Gaithersburg, MD. After a hearing before the Montgomery County Circuit Court, Judge Nelson Rupp held that the tax was invalid due to its inconsistency with the State’s enabling statute and is invalid as applied to the client, who already treats 100% of the storm water on his property (and surrounding properties as well). This opinion effectively invalidates the methodology used in Montgomery County to assess the “Rain Tax.”
CLICK HERE TO READ THE ENTIRE ARTICLE
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PURPLE LINE: STATE MAKING OFFERS TO PROPERTY OWNERS; CONSTRUCTION EXPECTED TO BEGIN SPRING 2016
After Governor Hogan was elected last November he put the Purple Line project on hold pending a reconsideration of its cost and benefit. At the time the State was in the process of negotiating the acquisition of the real property that would be required for the project. Some properties had been purchased. Appraisals had been received and offers made on additional properties. And appraisals were in process on others still. Governor Hogan announced his decision to move forward with the Purple Line in June, but the stay had rendered many of the appraisals the State had obtained stale. Since June, the State has been awaiting updates of the appraisals on many properties in order to extend formal offers to purchase the properties. At the same time the State has been trying to negotiate voluntary acquisitions of the properties for which offers have had been made before the stay.
CLICK HERE TO READ MORE ABOUT THE TIMELINE AND WHAT OWNERS NEED TO KNOW
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| DIANE E. FEUERHERD PREVAILS TO INVALIDATE MONTGOMERY COUNTY'S APPLICATION OF FARMLAND TRANSFER TAX
In a case of first impression before Maryland's highest court, Miller, Miller & Canby attorney Diane E. Feuerherd successfully challenged Montgomery County's improper overcharge of the County’s farmland transfer tax. When agricultural property in Montgomery County is sold, the State of Maryland and Montgomery County each assess a transfer tax. The County's transfer tax, however, must be reduced so that the combined, total rate is 6%.
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| MARYLAND APPEALS COURT EXPANDS "DATE OF FINALITY RULE" FOR PROPERTY TAX ASSESSMENTS
A recent decision by Maryland’s intermediate appellate court changes the way most practitioners understand the application of the “date of finality” rule. Prior to the decision, it was generally understood that when real property is valued every three years as of January 1 – the date of finality – only sales of comparable properties prior to January 1 could be considered. In a recent case, the Court of Special Appeals held that sales after the date of finality can also be considered in certain circumstances.
CLICK HERE TO READ ABOUT THE RULING AND ITS EFFECT ON PROPERTY TAX ASSESSMENTS
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IRS INCREASES SCRUTINY OF FOREIGN BANK ACCOUNTS
The Internal Revenue Service (“IRS”) has continued to crack down on United States taxpayers with foreign bank accounts containing over a certain amount of funds. Since the enactment of the Foreign Account Tax Compliance Act (“FATCA”) in March 2010, more and more foreign banks have begun to provide information to the IRS. A U.S. “Person”, defined as a U.S. citizen or a non-citizen residing in the U.S., who holds a foreign account may have a reporting obligation even when the foreign account produces no taxable income. The reporting obligation is met by answering certain questions on a tax return about foreign accounts and by filing a Foreign Bank and Financial Accounts Report (“FBAR”).
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| DIANE FEUERHERD JOINS "WOMEN LAWYERS AS LEADERS" PANEL AT UNIVERSITY OF BALTIMORE
On September 8th, Miller, Miller & Canby litigation attorney Diane Feuerherd joined three judges and a professor of law for a panel discussion on the history of female attorneys in the state of Maryland. The event was held at the University of Baltimore School of Law and was open to students, faculty and members of the community. The event celebrated the release of a book on the subject of female lawyers in Maryland. Finding Justice: A History of Women Lawyers in Maryland since 1642, was published in association with The Maryland Women’s Bar Association Foundation and The University of Baltimore Foundation.
CLICK HERE FOR MORE ON THE HISTORY OF WOMEN ATTORNEYS IN MARYLAND
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