Md. Code Ann., Tax-Prop. § 8-212
Golf courses and country clubs
Effective Jun 1, 2002Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 474, § 1, eff. June 1, 2002.State of Maryland
- (a) 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) 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.
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 474, § 1, eff. June 1, 2002.
Formerly Art. 81, § 19.