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Land Records - Clerk Advice files

Miscellaneous

DATE

DESCRIPTION

12/16/1996
File Size: 718KB

Land Records – Clerk is neither authorized nor required to notify record owner whenever a deed of property is recorded in the Land Records

03/29/1996
File Size: 90KB

Land Records – disposal of unretrieved and unreturnable originals

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

09/19/1994
File Size: 114KB

Land Records – Indexing – abbreviations for property information

12/17/1991
File Size: 184KB

Land Records – Indexing – no duty to index more than required by statute

02/06/1990
File Size: 94KB

Land Records – Indexing – partnership and partner names

03/24/1987
File Size: 639KB

Land Records – processing of hand-delivered and mailed-in documents (SUPERSEDES 9/24/1986)

02/15/1995
File Size: 261KB

Land Records – requests for legal advice

12/26/1996
File Size: 410KB

Land Records – Validity – release of a mortgage or deed of trust

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Nonresident Income Tax Withholding

10/28/2004
File Size: 275KB

Land Records – Nonresident Income Tax Withholding – 4-step compliance procedure for Tax-Gen. §10-912

01/04/2005
File Size: 186KB

Land Records – Nonresident Income Tax Withholding – 4-step compliance procedure for Tax-Gen. §10-912

01/18/2005
File Size: 183KB

Land Records – Nonresident Income Tax Withholding – although "statement of total payment" no longer required by Tax-Gen. §10-912, its inclusion does not make deed defective

09/27/2004
File Size: 2,000KB

Land Records – Nonresident Income Tax Withholding – changes to Tax-Gen. §10-912 effective October 1, 2004

10/23/2003
File Size: 103KB

Land Records – Nonresident Income Tax Withholding – clarification of procedures under new Tax-Gen. §10-912, effective October 1, 2003

01/13/2005
File Size: 169KB

Land Records – Nonresident Income Tax Withholding – Form MW506NRS and withholding payment sent directly to Comptroller

01/18/2005
File Size: 437KB

Land Records – Nonresident Income Tax Withholding – meaning of "resident" and other exemptions from withholding under Tax-Gen. §10-912

09/20/2004
File Size: 746KB

Land Records – Nonresident Income Tax Withholding – meaning of "resident" for purposes of Tax-Gen. §10-912

09/25/2003
File Size: 105KB

Land Records – Nonresident Income Tax Withholding – procedures under new Tax-Gen. §10-912, effective October 1, 2003

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Prerequisites to Recording

01/04/1991
File Size: 48KB

Land Records – Prerequisites to Recording – certificate of preparation could be provided by preparer affirming preparation to a notary public

01/04/1991
File Size: 48KB

Land Records – Prerequisites to Recording – certificate of preparation for an instrument prepared by a party that is an entity may only be signed by an officer, partner, employee, or other "in-house" agent with authority to act for entity

12/12/1990
File Size: 60KB

Land Records – Prerequisites to Recording – certificate of preparation may be signed by certain persons acting on behalf of the entity-party that prepared the instrument

01/05/1998
File Size: 556KB

Land Records – Prerequisites to Recording – certificate of preparation must state who prepared or supervised the preparation of the instrument

03/21/1991
File Size: 158KB

Land Records – Prerequisites to Recording – certificate of preparation not required on assignments and releases of mortgages and deeds of trust

01/04/1991
File Size: 48KB

Land Records – Prerequisites to Recording – certificate of preparation required on all deeds submitted for recording on or after 01/01/1991, regardless of effective date of deed

03/29/1990
File Size: 275KB

Land Records – Prerequisites to Recording – supplemental instrument that corrects a prior deed to add additional acreage must be processed like a new deed of the additional acreage

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Recordability

10/12/1994
File Size: 82KB

Land Records – Recordability – "declaration of allodial title" is not a recordable instrument

10/31/1988
File Size: 46KB

Land Records – Recordability – "deed" of cemetery lot is not recordable in Land Records because it does not actually convey any interest or estate in real property

09/29/1993
File Size: 922KB

Land Records – Recordability – "federal common law lien and writ of attachment" is not recordable

10/21/1992
File Size: 1,010KB

Land Records – Recordability – "road maintenance agreement" that binds successors and assigns would be recordable on its own

03/23/1992
File Size: 48KB

Land Records – Recordability – "road maintenance agreement" that only binds the current property owner is not recordable on its own

08/15/1990
File Size: 109KB

Land Records – Recordability – cable television service agreement is recordable in Land Records if it contains a grant of an easement

06/29/1990
File Size: 45KB

Land Records – Recordability – certified copy of previously recorded instrument may be recorded in lieu of the original instrument

05/10/1990
File Size: 92KB

Land Records – Recordability – collateral assignment of yacht club membership is not recordable in Land Records

07/05/1988
File Size: 304KB

Land Records – Recordability – covenant not to encumber is not recordable in Land Records (SUPERSEDES 51 Op. Att'y Gen. 226 (1966))

02/18/2000
File Size: 591KB

Land Records – Recordability – HUD Foreclosure Commissioner Designation not recordable

02/18/2000
File Size: 591KB

Land Records – Recordability – HUD Notice of Foreclosure Sale not recordable in Land Records, but rather to be filed in civil docket as a notice of lis pendens

10/31/1994
File Size: 494KB

Land Records – Recordability – instrument may be rejected if insufficient funds submitted for fees and taxes, but must be accepted for recording with an overpayment

06/18/1990
File Size: 112KB

Land Records – Recordability – instrument with new notarial acknowledgment and new legal description is a supplemental instrument, not a re-recording

08/20/1990
File Size: 401KB

Land Records – Recordability – license agreement is usually not recordable in Land Records

02/13/2002
File Size: 940KB

Land Records – Recordability – meaning of "affecting" real property for purposes of Real Prop. §3-102(a)(1)

08/20/1990
File Size: 401KB

Land Records – Recordability – memorandum or other short form of an instrument is not recordable in Land Records in lieu of the original instrument, except as specifically authorized by statute

04/12/1991
File Size: 780KB

Land Records – Recordability – mortgage or deed of trust may be re-recorded with the addition of an affidavit of consideration if addition is executed by lender, but not grantor

12/19/1990
File Size: 520KB

Land Records – Recordability – mortgage or deed of trust may not be re-recorded if modified and not re-executed or otherwise ratified by grantor (SUPERSEDED IN PART BY 04/12/1991)

01/17/1997
File Size: 281KB

Land Records – Recordability – nominee agreements are either recordable, but taxable, or not recordable

11/18/1999
File Size: 297KB

Land Records – Recordability – notice of right of recovery with respect to an elderly citizens activities center is recordable pursuant to special statute

10/26/1992
File Size: 216KB

Land Records – Recordability – procedures for determining whether a document is recordable in Land Records

01/23/2001
File Size: 218KB

Land Records – Recordability – recordation and indexing of instruments with no grantee

01/04/2000
File Size: 238KB

Land Records – Recordability – recording of Declarations of Trust to Secure Performance of Bail Bonds

10/31/1994
File Size: 494KB

Land Records – Recordability – unlike most deeds of trust, an indemnity deed of trust does not have to state a maximum lien amount in order to be recordable

12/10/1990
File Size: 62KB

Land Records – Recordability – various notices and letters concerning the Federal Deposit Insurance Corporation (FDIC) as receiver are not recordable in Land Records

02/11/1998
File Size: 75KB

Land Records – Recordability – Virginia "homestead deeds" are recordable by Virginia residents with respect to Maryland property

 

Recordation & Transfer Taxes

09/30/1993
File Size: 290KB

Land Records – Recordation & Transfer Taxes – "covenant to stand seised (or seized)" is a taxable transfer of beneficial ownership

08/21/1996
File Size: 664KB

Land Records – Recordation & Transfer Taxes – "first-time Maryland home buyer" exemption under Tax-Prop. §13-203(b) only available if all owners of the property qualify

04/12/1991
File Size: 736KB

Land Records – Recordation & Transfer Taxes – "original stockholder" means a stockholder who held her stock in corporation at the time the corporation acquired the property now being distributed

06/02/1999
File Size: 1,000KB

Land Records – Recordation & Transfer Taxes – "step-transaction" doctrine

08/12/1987
File Size: 559KB

Land Records – Recordation & Transfer Taxes – 11 U.S.C. §1146(c) exemption for a confirmed bankruptcy plan of reorganization

06/14/1995
File Size: 145KB

Land Records – Recordation & Transfer Taxes – 11 U.S.C. §1146(c) exemption for a confirmed bankruptcy plan of reorganization

08/21/1996
File Size: 664KB

Land Records – Recordation & Transfer Taxes – a deed of trust that directly secures another's promissory note is not an indemnity or guaranty deed of trust, and recordation tax is due thereon at the time of recording

01/12/1994
File Size: 430KB

Land Records – Recordation & Transfer Taxes – a foreign embassy or consular office is exempt from paying its share of taxes

02/15/2001
File Size: 393KB

Land Records – Recordation & Transfer Taxes – a required affidavit may be signed by an agent only if the statute expressly provides that an agent may sign such affidavit

02/16/1990
File Size: 416KB

Land Records – Recordation & Transfer Taxes – agricultural credit associations are federal instrumentalities, such that deeds, mortgages, and deeds of trust to them are exempt under Tax-Prop. §12-108(a)(1)

10/08/2002
File Size: 236KB

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)

12/02/1991
File Size: 459KB

Land Records – Recordation & Transfer Taxes – application of Tax-Prop. §12-108(q) to nonstock corporations

07/19/1993
File Size: 171KB

Land Records – Recordation & Transfer Taxes – assignment of lessee's interest in lease is a deed which must state the consideration payable therefor

08/29/1996
File Size: 37KB

Land Records – Recordation & Transfer Taxes – assumed or paid off debt is ignored as consideration for purposes of Tax-Prop. §12-108(p)

06/13/1990
File Size: 162KB

Land Records – Recordation & Transfer Taxes – both 30-day rules must be satisfied to claim purchase money mortgage exemption under Tax-Prop. §12-108(i)

06/11/1998
File Size: 467KB

Land Records – Recordation & Transfer Taxes – business trusts are "corporations" for purposes of the Tax-Property Article

04/01/2005
File Size: 1,400KB

Land Records – Recordation & Transfer Taxes – calculating recordation tax on supplements to mortgages and deeds of trust (SUPERSEDES 05/24/1990 AND 04/16/1990)

04/16/1990
File Size: 460KB

Land Records – Recordation & Transfer Taxes – calculating recordation tax on supplements to mortgages and deeds of trust (SUPERSEDED BY 04/01/2005)

05/24/1990
File Size: 75KB

Land Records – Recordation & Transfer Taxes – calculating recordation tax on supplements to mortgages and deeds of trust (SUPERSEDED BY 04/01/2005)

08/28/1989
File Size: 503KB

Land Records – Recordation & Transfer Taxes – calculation of consideration payable for sale in lieu of partition if purchaser was one of the prior co-owners (SUPERSEDES 08/03/1978)

07/13/2001
File Size: 917KB

Land Records – Recordation & Transfer Taxes – calculation of recordation tax on financing statements recorded in Land Records after 2001 changes to UCC

08/05/2004
File Size: 1,018KB

Land Records – Recordation & Transfer Taxes – California State Teachers Retirement System (CALSTRS) is a "corporation" for purposes of the Tax-Property Article pursuant to Tax-Prop. §1-101(f)

04/05/1989
File Size: 53KB

Land Records – Recordation & Transfer Taxes – civil department should notify land records department whenever a notice of foreclosure is filed with respect to an indemnity deed of trust (IDOT)

02/13/2002
File Size: 1,530KB

Land Records – Recordation & Transfer Taxes – claims for exemption pursuant to §1146(c) of U.S. Bankruptcy Code

10/21/1992
File Size: 1,010KB

Land Records – Recordation & Transfer Taxes – clerk has authority to question a bare assertion of the consideration payable, particularly when zero consideration is asserted

08/17/1990
File Size: 67KB

Land Records – Recordation & Transfer Taxes – consideration for a deed in lieu of foreclosure of a junior mortgage includes not only the amount of junior debt forgiven, but also the amount of senior debt effectively assumed

03/21/1996
File Size: 294KB

Land Records – Recordation & Transfer Taxes – consideration for deed transferring legal title and evidencing prior off-record transfer of beneficial ownership to partnership should be determined based on the value of the contributed property at the time that beneficial ownership vested in partnership, rather than time of the deed

12/04/1995
File Size: 79KB

Land Records – Recordation & Transfer Taxes – consideration payable for a deed from a land developer of a finished lot includes price for raw land and price for developer's improvements to land

02/15/2001
File Size: 293KB

Land Records – Recordation & Transfer Taxes – consideration payable for deed from co-tenant builder to home buyers is amount paid to builder for construction of house

04/11/1991
File Size: 311KB

Land Records – Recordation & Transfer Taxes – correction of error in 11/15/1990 memorandum

11/26/1996
File Size: 82KB

Land Records – Recordation & Transfer Taxes – declaration of trust is taxable based on the consideration payable for any transfer of beneficial ownership

11/15/1990
File Size: 356KB

Land Records – Recordation & Transfer Taxes – deed from one partnership to another partnership composed of the same partners is subject to recordation and transfer taxes (SUPERSEDES 03/02/1978)

08/06/1993
File Size: 106KB

Land Records – Recordation & Transfer Taxes – deed in lieu of foreclosure normally taxed on the amount of debt forgiven, but if mortgagor is insolvent or not personally liable for debt, then taxed on the lesser of the debt forgiven or the fair market value of the property

02/06/1991
File Size: 197KB

Land Records – Recordation & Transfer Taxes – deed of trust granted by Maryland Economic Development Corporation (MEDCO) to a private bank is exempt because MEDCO is exempt from paying recordation tax

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)

09/10/1990
File Size: 124KB

Land Records – Recordation & Transfer Taxes – deed of trust granted to a federal credit union is not exempt from recordation tax

02/14/1991
File Size: 263KB

Land Records – Recordation & Transfer Taxes – deed of trust granted to a federal credit union is not exempt from recordation tax

05/29/1990
File Size: 78KB

Land Records – Recordation & Transfer Taxes – deed to the Resolution Trust Corporation (RTC) is exempt under Tax-Prop. §12-108(a)

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))

12/18/1995
File Size: 174KB

Land Records – Recordation & Transfer Taxes – deeds into a partnership are taxable and there is no implied "estate planning" exemption

11/12/1996
File Size: 659KB

Land Records – Recordation & Transfer Taxes – deeds into a partnership are taxable and there is no implied "estate planning" exemption

05/26/1993
File Size: 188KB

Land Records – Recordation & Transfer Taxes – deeds into a partnership are taxable and there is no implied "estate planning" exemption

11/16/1994
File Size: 319KB

Land Records – Recordation & Transfer Taxes – denial of a claim for refund must be in writing

10/08/1996
File Size: 204KB

Land Records – Recordation & Transfer Taxes – development rights transfer agreements are not subject to recordation and transfer taxes (AFFIRMING 8/21/1996 & SUPERCEDING 1/23/1981)

08/21/1996
File Size: 664KB

Land Records – Recordation & Transfer Taxes – development rights transfer agreements are not subject to recordation and transfer taxes

08/06/1993
File Size: 106KB

Land Records – Recordation & Transfer Taxes – exemption for a transfer between spouses or former spouses in accordance with a property settlement or divorce decree is applicable to a deed of one spouse's interest in the property that is executed by a court-appointed trustee

05/21/1999
File Size: 1,060KB

Land Records – Recordation & Transfer Taxes – federal agency or instrumentality generally immune from paying state and local recording taxes

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

10/05/2000
File Size: 1,150KB

Land Records – Recordation & Transfer Taxes – first time Maryland home buyer affidavits must (i) specify into which category each grantee falls, and (ii) must be "under oath" in accordance with Tax-Prop. §1-201

07/01/1988
File Size: 33KB

Land Records – Recordation & Transfer Taxes – first-time Maryland home buyer exemption does not apply to the purchase of unimproved land on which the buyer intends to build a home

08/15/1990
File Size: 109KB

Land Records – Recordation & Transfer Taxes – instrument granting an easement is subject to recordation and transfer taxes, and must have a statement of consideration

11/08/1990
File Size: 82KB

Land Records – Recordation & Transfer Taxes – instrument granting any estate or interest in real property, including an easement, is subject to recordation and transfer taxes

07/28/1989
File Size: 1,960KB

Land Records – Recordation & Transfer Taxes – liability for recordation tax if and when debt becomes "incurred" with respect to an indemnity deed of trust (IDOT)

10/22/2004
File Size: 2,550KB

Land Records – Recordation & Transfer Taxes – meaning of "owner-occupied residential real property" and "principal residence," and effect thereof on recording fees, first-time Maryland home buyer exemption, and refinance exemption

04/24/1990
File Size: 203KB

Land Records – Recordation & Transfer Taxes – memorandum of lease does not have to contain statement of consideration payable, but underlying lease does

05/19/1998
File Size: 301KB

Land Records – Recordation & Transfer Taxes – misleading titles

07/30/2001
File Size: 113KB

Land Records – Recordation & Transfer Taxes – no recordation or transfer taxes on assignment of seller's interest under a land installment contract

03/07/1995
File Size: 291KB

Land Records – Recordation & Transfer Taxes – no taxes on deeds confirming title in redomesticated HMO

01/17/1997
File Size: 281KB

Land Records – Recordation & Transfer Taxes – nominee agreements are either recordable, but taxable, or not recordable

10/10/1989
File Size: 234KB

Land Records – Recordation & Transfer Taxes – nominee deed is a zero-consideration "straw deed" under the facts presented

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

08/03/1990
File Size: 390KB

Land Records – Recordation & Transfer Taxes – partial exemption from state transfer tax is to be applied first to purchaser's tax liability, but any remainder can be applied against seller's tax liability once purchaser's liability reduced to zero

09/27/1991
File Size: 115KB

Land Records – Recordation & Transfer Taxes – reconveyance by land installment contract purchaser back to seller

07/10/1996
File Size: 317KB

Land Records – Recordation & Transfer Taxes – recordation and transfer taxes on a deed from a federal agency or instrumentality

12/05/2000
File Size: 565KB

Land Records – Recordation & Transfer Taxes – refinance statements must be in recitals, acknowledgment, or an accompanying affidavit separately signed under oath

06/11/1997
File Size: 639KB

Land Records – Recordation & Transfer Taxes – refund not allowed if taxpayer chose to pay recordation tax on the maximum secured amount in accordance with Tax-Prop. §12-105(f)(4), even if taxpayer never incurs maximum amount of debt

05/21/1996
File Size: 197KB

Land Records – Recordation & Transfer Taxes – refund of recordation and transfer taxes paid on deed allowed when transfer could only have been effected by filing articles of transfer with SDAT

02/06/1991
File Size: 52KB

Land Records – Recordation & Transfer Taxes – refund of recordation tax should be granted if mortgage or deed of trust voided during a statutory rescission period

04/07/1993
File Size: 221KB

Land Records – Recordation & Transfer Taxes – refund of recordation tax should be granted if mortgage or deed of trust voided during a statutory rescission period

03/19/1992
File Size: 86KB

Land Records – Recordation & Transfer Taxes – Resolution Trust Corporation (RTC) is exempt, as a federal instrumentality, from paying its share of any recordation or transfer taxes due

06/06/1990
File Size: 146KB

Land Records – Recordation & Transfer Taxes – reverse annuity mortgages may have tax paid on debt incurred plus a prepayment of debt expected to be incurred (or may pay on maximum amount secured)

10/28/2004
File Size: 1,730KB

Land Records – Recordation & Transfer Taxes – some deeds in an IRC §1031 "like-kind" exchange are zero-consideration, zero-tax deeds (SUPERSEDES 10/08/2002)

11/12/1996
File Size: 237KB

Land Records – Recordation & Transfer Taxes – St. Mary's County transfer tax exemption for owner-occupied residential real property

04/06/1994
File Size: 235KB

Land Records – Recordation & Transfer Taxes – statement of lien is subject to recordation tax unless exempt, but there is an exemption for a statement of condominium lien pursuant to Real Prop. §11-102(c)

05/02/1994
File Size: 27KB

Land Records – Recordation & Transfer Taxes – statement of lien is subject to recordation tax unless exempt, and there is no exemption for a statement of homeowners association lien

08/01/1991
File Size: 97KB

Land Records – Recordation & Transfer Taxes – statement of lien, pursuant to Maryland Contract Lien Act, is subject to recordation tax

12/04/1997
File Size: 251KB

Land Records – Recordation & Transfer Taxes – Tax Prop. §12-108(y) exemption allows for conversion of each separate sole proprietorship into a separate LLC (SUPERSEDED BY STATUTORY CHANGES IN 2001)

10/26/2004
File Size: 1,060KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-103(b)(2) – Baltimore City $22,000 exemption for conveyance of owner-occupied residential property applies in full so long as one grantee will occupy a portion of the property as such grantee's principal residence for 7 of the next 12 months

09/13/2004
File Size: 708KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-103(b)(2) – Baltimore City $22,000 exemption from recordation tax for conveyance of owner-occupied residential property (SUPERSEDED IN PART BY 10/14/2004)

10/14/2004
File Size: 338KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-103(b)(2) – for purposes of Baltimore City $22,000 exemption for conveyance of owner-occupied residential property, exempt amount treated as taxed for purposes of purchase money mortgage exemption (SUPERSEDES PART OF 09/13/2004)

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

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 – Tax-Prop. §12-108(g) refinance exemption is a "pro ratable" exemption, not an "all-or-nothing" exemption

05/06/1987
File Size: 266KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(i) purchase money exemption only applies to mortgages and deeds of trust given as part of the same transaction as the deed

12/22/1989
File Size: 280KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(q) exemption only applies to the extent of the transferee's "original" percentage

10/28/1996
File Size: 186KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(y) does not exempt transfer from tenants by the entireties to an LLC owned by the spouses, because tenancy by the entireties is not a partnership

10/20/1999
File Size: 1,250KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(y) exemption available to foreign partnerships

12/16/1996
File Size: 718KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(y) exemption for transfer from a partnership to an LLC not available for property not titled to partnership

11/12/1997
File Size: 470KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(y) exemption not available to foreign partnerships converting to foreign limited liability company (SUPERSEDED BY 10/20/1999)

07/08/1996
File Size: 109KB

Land Records – Recordation & Transfer Taxes – Tax-Prop. §12-108(y) requires that all property of converting partnership be transferred to a single corresponding LLC

02/15/2001
File Size: 393KB

Land Records – Recordation & Transfer Taxes – taxation of deed from entity to descendants of owners of entity

07/13/2001
File Size: 917KB

Land Records – Recordation & Transfer Taxes – taxpayer must provide evidence to support satisfaction of factual prerequisites to an exemption, rather than just a cite to the exemption

10/01/1992
File Size: 476KB

Land Records – Recordation & Transfer Taxes – three-party deeds in foreclosure

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

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Recording Fees & Surcharges

05/14/2003
File Size: 2,750KB

Land Records – Recording Fees & Surcharges – application of increased land records improvement fund surcharge on "recordable instruments"

01/27/1992
File Size: 201KB

Land Records – Recording Fees & Surcharges – application of surcharge to certain instruments

12/21/2001
File Size: 603KB

Land Records – Recording Fees & Surcharges – implicit exemption of State agencies and instrumentalities from payment of recording fees and surcharges

09/01/1994
File Size: 331KB

Land Records – Recording Fees & Surcharges – no fee for cross-indexing instruments if cross-indexing mandated by statute or rule, but if not, instrument must be recorded or filed separately in each applicable set of records, subject to the fee for each such recording or filing

07/19/1994
File Size: 82KB

Land Records – Recording Fees & Surcharges – substitution of trustee and release should be treated as just a release for purposes of the recording fee

06/27/1991
File Size: 51KB

Land Records – Recording Fees & Surcharges – surcharge applicable to deeds and supplements to deeds

09/23/1994
File Size: 265KB

Land Records – Recording Fees & Surcharges – surcharge applicable to most supplemental instruments, including a substitution of trustees

08/01/1991
File Size: 112KB

Land Records – Recording Fees & Surcharges – surcharge applies to financing statements recorded in Land Records

06/13/1991
File Size: 193KB

Land Records – Recording Fees & Surcharges – surcharge not applicable to certain instruments

06/14/1995
File Size: 145KB

Land Records – Recording Fees & Surcharges – UCC termination statement is not a "release" for purposes of recording charge

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Releases

09/28/1992
File Size: 58KB

Land Records – Releases – "substitution of trustee and full reconveyance" not to be recorded or indexed as a release

01/04/1990
File Size: 117KB

Land Records – Releases – assignments of mortgage do not have to be entered in same fashion as releases

11/13/1991
File Size: 144KB

Land Records – Releases – assignments of mortgage do not have to be entered in same fashion as releases

02/22/1988
File Size: 52KB

Land Records – Releases – deed of trust may modify authority of trustee or beneficiary to release an instrument

06/18/1991
File Size: 399KB

Land Records – Releases – form and cross-indexing of release

02/10/1988
File Size: 718KB

Land Records – Releases – only trustee may endorse release on original deed of trust (SUPERSEDED BY STATUTORY AMENDMENT)

06/18/1990
File Size: 112KB

Land Records – Releases – release must satisfy the requirements of one of the provisions of Real Prop. §3-105 in order to be recordable

01/25/1990
File Size: 246KB

Land Records – Releases – release of a deed of trust using paid or canceled note with affidavit pursuant to Real Prop. §3-105(d)(1)

11/19/1992
File Size: 139KB

Land Records – Releases – releases of liens and statements of satisfaction filed by Comptroller are exempt from recording fees

10/21/1992
File Size: 1,010KB

Land Records – Releases – statutory form of certificate of satisfaction (Real Prop. §4-203(d)) is authorized for use as a release by Real Prop. §3-105(d)(4)

07/20/1988
File Size: 70KB

Land Records – Releases – to be used as a release, promissory note must be both marked "paid" or "canceled" and accompanied by required affidavit

 

 

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