The Institute for Professionals in Taxation published Michael Campbell’s article that analyzes a recent decision by Maryland’s highest appellate court concerning the interpretation of the “date of finality” rule, which was thought by many practitioners to exclude comparable sales after January 1 of the tax cycle. The Court of Appeals interpreted the statute expansively to allow sales after the date of finality in certain circumstances, joining such states as New York, New Jersey, Illinois and Oregon. Mr. Campbell’s article is published in the August 2016 issue of The IPT Insider. Click here to view the issue or click the download attachment link below.
Michael Campbell leads the Litigation practice of Miller, Miller & Canby. In addition to appellate advocacy, he concentrates his practice in the following areas of litigation: Business & Commercial, Real Estate, Residential & Commercial Construction, and Maryland Property Tax Appeals. He has particular expertise in property tax litigation and appeals. Please feel free to contact Mr. Campbell at 301.762.5212 or send him an email for commercial property tax guidance in Maryland. For more information about the firm’s Maryland Property Tax Appeals practice click here.