30 Md. App. 107 - Brown v. Montgomery County’s Empirical Analysis

Citation profile

8 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““. . . The amount which the taxpayers were told they must pay in order to redeem their property from the tax sale included interest, penalties, and advertising and other costs of the tax sale, as required by Art. 81, § 93. The position of the taxpayers was and still is that they should not have been required to pay any taxes'while the appeal from the assessment was pending. The appellants do not disagree with the manner in which the redemption law was applied, but they contend that it should not have been applied at all.” Id. at 112.”

   1 later decision quote this exact passage · from the majority
   e.g. Brown v. Hardisty

2. ““.. . [Tlhe obligation to pay taxes, legally assessed and legally billed, was not stayed or suspended pending an appeal from the assessment, and ... non-payment by the taxpayers here inevitably resulted in a sale of their property by the collector of taxes and the requirement upon them to pay interest, penalties and costs in order to redeem their property”. Id. at 112, 113. (Emphasis added)”

   1 later decision quote this exact passage · from the majority
   e.g. Brown v. Hardisty

3. ““On the day taxes are due, liability for taxes and a first lien for their payment attach to the property. No interest or penalties may be charged or collected on any taxes covered by this section until at least thirty days after the bill for the taxes has been mailed to the taxpayer’s address----” (Emphasis supplied.)”

   1 later decision quote this exact passage · from the majority
   e.g. 41 Md. App. 465 - Baltimore County v. Xerox Corp.