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No. 84, September Term, 1995 City of Annapolis v. Anne Arundel County, Maryland

[Whether, Between 1970 And 1992, Anne Arundel County Unlawfully Withheld State Tobacco Tax Revenue From The City of Annapolis. Resolution Of This Question Turns On The Continuing Viability Of A Public Local Law Enacted By The General Assembly, Ch. 1041 Of The Acts Of 1945, After Anne Arundel County In 1964 Adopted A Home Rule Charter Pursuant To Article XI-A Of The Maryland Constitution]

IN THE COURT OF APPEALS OF MARYLAND

No. 84 September Term, 1995 ________________________________________

CITY OF ANNAPOLIS v. ANNE ARUNDEL COUNTY, MARYLAND _____________________________________________ * Murphy, C.J., Eldridge Rodowsky Chasanow Karwacki Bell Raker, JJ. _____________________________________________ Opinion by Eldridge, J. ___________________________________________ Filed: August 25, 1997 *Murphy, C.J., now retired, participated in the hearing and conference of this case while an active member of this Court; after being recalled pursuant to the Constitution, Article IV, Section 3A, he also participated in the decision and the adoption of this opinion.

The dispositive issue in this case is whether, between 1970 and 1992, Anne Arundel County unlawfully withheld state tobacco tax revenue from the City of Annapolis. Resolution of this question turns on the continuing viability of a public local law enacted by the General Assembly, Ch. 1041 of the Acts of 1945, after Anne Arundel County in 1964 adopted a home rule charter pursuant to Article XI-A of the Maryland Constitution. I. In 1945 the General Assembly enacted Ch. 1041 which added a new

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Maryland Law