DATE
|
DESCRIPTION
|
01/25/2002
File
Size: 3,350KB
|
Business
Licenses – valuation of stock in trade for calculation
of license fee
|
01/25/2002
File
Size: 3,350KB |
Business
Licenses – business
operating multiple storage warehouses requires one license
per county |
02/06/2002
File
Size: 201KB |
Land
Records - Recordation & Transfer
Taxes - deed of trust granted by Maryland Economic Development
Corporation (MEDCO) is exempt because MEDCO is exempt from
paying recordation tax, and instruments granted to MEDCO
are exempt under Tax-Prop. §12-108(a)(1) |
02/13/2002
File
Size: 940KB |
Land
Records – Recordation & Transfer
Taxes – claims for exemption pursuant to §1146(c)
of U.S. Bankruptcy Code |
02/13/2002
File
Size: 940KB |
Land
Records – Recordation & Transfer
Taxes – Tax-Prop. §12-108(a)(1) exemption for
transfers to, or grants of security interests to, the United
States and Maryland political subdivisions includes agencies
and instrumentalities thereof |
02/13/2002
File
Size: 940KB |
Land
Records – Recordation & Transfer
Taxes – federal credit union is not an agency or instrumentality
of the United States for purposes of Tax-Prop. §12-108(a)(1)
exemption, but does enjoy federal immunity from taxes to
the extent it is liable for such taxes |
02/13/2002
File
Size: 940KB |
Land
Records – Recordability – meaning
of "affecting" real property for purposes of Real
Prop. §3-102(a)(1) |
03/14/2002
File
Size: 1,530KB |
Criminal – Warrants
- issuance of arrest warrants in accordance with Rule 4-212(d)
(NOTE:
RULE SUBSEQUENTLY MODIFIED) |
07/12/2002
File
Size: 479KB |
Land
Records – Recordation & Transfer
Taxes – Tax-Prop. §12-108(c) exemption only applies
to debt "assumed" and "taken subject to," but
not to debt paid off |
07/12/2002
File
Size: 479KB |
Land
Records – Recordation & Transfer
Taxes – paid off debt is "purchase money" for
purposes of Tax-Prop. §12-108(i) purchase money mortgage
exemption |
07/12/2002
File
Size: 479KB |
Land
Records – Recordation & Transfer
Taxes – transferee who was exempted from recordation
tax pursuant to Tax-Prop. §12-108(c) cannot later claim "original
mortgagor" status under Tax-Prop. §12-108(g) refinance
exemption |
07/12/2002
File
Size: 479KB |
Land
Records – Recordation & Transfer
Taxes – Tax-Prop. §12-108(g) refinance exemption
is a "pro ratable" exemption, not an "all-or-nothing" exemption |
08/14/2002
File
Size: 617KB |
Civil – Fees
- dismissal fee applicable to voluntary dismissal as to
one of multiple
defendants |
08/14/2002
File
Size: 617KB |
Civil – Liens
- lien cannot attach to funds in custodia legis, and Clerk
may
disburse
funds in custodia legis only in accordance with Rule 16-303 |
08/14/2002
File
Size: 617KB |
Marriages – Certificates
- "sct" at
top of older form of marriage certificate has same meaning
as "to wit" |
09/04/2002
File
Size: 131KB |
Oaths – only
the Clerk of the Circuit Court may administer oath to members
of the Board of Canvassers in the form provided |
10/04/2002
File
Size: 386KB |
Land
Records – Recordation & Transfer
Taxes – Deed between spouses or former spouses exempt
from recordation and state transfer taxes pursuant to Tax-Prop. §§12-108(d) & 13-207(a)(3),
but may limit amount of refinance exemption under Tax-Prop. §12-108(g)
(SUPERSEDED IN PART BY AMENDMENTS TO TAX-PROP. §12-108(g)) |
10/08/2002
File
Size: 200KB |
Land
Records – Recordation & Transfer
Taxes – all deeds in an IRC §1031 "like-kind" exchange
are subject to recordation and transfer taxes (SUPERSEDED
10/28/2004) |
12/05/2002
File
Size: 964KB |
Land
Records – Financing
Statements – non-lapsed financing statements filed
prior to July 1, 2001 are effective until the earlier of
12 years from date of filing or June 30, 2006 |
