Opinion ID: 2294280
Heading Depth: 1
Heading Rank: 4

Heading: The Dismissal And First Appeal

Text: On July 26, 2001, the Circuit Court dismissed the Owners' complaint for failing to exhaust administrative remedies provided in Maryland Code (1957, 2001 Repl.Vol.), Article 24, Sections 9-710 through 9-713 for actions involving county tax refunds. The Owners appealed (Appeal I) and the Court of Special Appeals (COSA), in an August 21, 2002 unreported opinion, reversed. The intermediate appellate court held that there were no express or implied administrative remedies for the Owners to exhaust. It observed that there is no provision in the county code to compel the refund of fees absent an advertisement and that the Article 24 remedy for tax refund claims was unavailable because the Owners' claims could not ripen until at least six years have passed since collection. The court noted that Article 24, Section 9-724 required that refund claims be made within three years from the date the tax was paid. The COSA then ruled, citing Apostol v. Anne Arundel County, 288 Md. 667, 672, 421 A.2d 582 (1980) and Frankel v. Bd. of Regents, 361 Md. 298, 309, 761 A.2d 324 (2000), that the Owners could maintain an action in assumpsit because there is a statutory provision providing for a refund, but no particular statutory remedy for obtaining a refund unless the County publishes a refund notice.