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
|
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
|
