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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 8. VALUATION AND ASSESSMENT |
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SUBTITLE 2. ASSESSMENT PROCEDURES |
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PART II. USE ASSESSMENTS |
§ 8-212. Assessing of country clubs and golf courses -- Qualifications
Latest version.
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(a) Golf course. -- A golf course that is open to the public is eligible to be assessed under § 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.
(b) Country club. -- A country club is eligible to be assessed under § 8-213 through 8-218 of this subtitle if it:
(1) has at least 100 members, who pay dues averaging $ 50 or more annually for each member;
(2) restricts use of its facilities primarily to members, families, and guests; and
(3) is located on at least 50 acres of land, on which is maintained:
(i) a regular or championship golf course of at least 9 holes; and
(ii) a clubhouse.