Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - PROPERTY |
TITLE 8. VALUATION AND ASSESSMENT |
SUBTITLE 2. ASSESSMENT PROCEDURES |
PART II. USE ASSESSMENTS |
§ 8-217. Assessing of country clubs and golf courses -- Transfer of agreements
Latest version.
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If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under § 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under § 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.