1. A. Except as otherwise provided in this regulation, when a country club or golf course makes an agreement with the Department under Tax-Property Article, §8-213(b), Annotated Code of Maryland, it may not terminate the agreement during its original term or any extension of the term, as provided by Tax-Property Article, §8-213(d), Annotated Code of Maryland, without the written consent of the Department.

2. B. A country club or golf course may not enter into or continue an agreement if it:

   1. (1) Allows or practices discrimination under Tax-Property Article, §8-214, Annotated Code of Maryland;
   2. (2) Fails to meet the qualifications for a country club or golf course under Tax-Property Article, §8-212, Annotated Code of Maryland; or
   3. (3) Fails to meet the qualifications under Regulation .02 of this chapter.

3. C. Land may not continue under an agreement if it:

   1. (1) Is conveyed to a new owner who does not accept the obligation of an agreement pursuant to Tax-Property Article, §8-217, Annotated Code of Maryland;
   2. (2) Ceases to be used as a country club and is not immediately subjected to a golf course agreement; or
   3. (3) Ceases to be used as a golf course and is not immediately subjected to a country club agreement.

Authority: Tax-Property Article, §§2-201, 2-202, 8-213, 8-218, and 8-219, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .01 amended and Regulations .02—.04 adopted effective March 11, 1996 (23:5 Md. R. 382)

Chapter revised effective October 19, 1998 (25:21 Md. R. 1575)

Regulation .05A amended effective May 26, 2003 (30:10 Md. R. 668)

Regulation .05B amended effective April 15, 2002 (29:7 Md. R. 622)

Regulation .08C amended effective May 26, 2003 (30:10 Md. R. 668)

Chapter revised effective March 15, 2004 (31:5 Md. R. 451)

Regulation .06A amended effective January 24, 2022 (49:2 Md. R. 78)