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Prince George's County, Maryland v. Sidney J. Brown, No. 27, September Term, 1997.

[Transfer Tax - Prince George's County - Tax paid on recording of mortgage securing future advances not refundable despite lack of any advances.]

Circuit Court for Prince George's County Case # CAL95-15223

IN THE COURT OF APPEALS OF MARYLAND No. 27 September Term, 1997 _________________________________________

PRINCE GEORGE'S COUNTY, MARYLAND

v.

SIDNEY J. BROWN _________________________________________ Bell, C.J. Eldridge Rodowsky Chasanow Raker Wilner Karwacki, Robert L. (retired, specially assigned), JJ. _________________________________________ Opinion by Rodowsky, J. _________________________________________ Filed: February 18, 1998

In this case the mortgagor under a commercial mortgage securing future advances seeks a refund of Prince George's County transfer taxes on the ground that no advances were or will be made under the mortgage. The Court of Special Appeals ordered that the taxes be refunded. Brown v. Prince George's County, 114 Md. App. 242, 689 A.2d 1245 (1997). We shall reverse for the reasons set forth below.

I Three enactments are relevant to the refund claim in the instant matter. They are the Prince George's County, Maryland (the County) transfer tax ordinance, the Maryland recordation tax statute, and the Maryland statute recognizing mortgages for future advances. Prince George's County Code (1995 ed.) (the County Code),

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