In Kingsley v. Makay, 253 MD 24, 251A.2d 585 (1969), the Court held that "legal title to land does not pass. . .until a deed is
properly executed and recorded".
Except as it impacts the removal of an exemption (009/400/010), the date of transfer will be considered to be the date of recordation.
Reference is made to Real Property Article 21, Section 3-101 and to the Property Transfer Process training guide of the State Department of
Assessments and Taxation.
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