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§ 8-212. Golf courses and country clubs

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
Part II. Use Assessments
MD Code, Tax - Property, § 8-212
§ 8-212. Golf courses and country clubs
Currentness
In general
(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.
Eligibility
(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.

Credits

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.
MD Code, Tax - Property, § 8-212, MD TAX PROPERTY § 8-212
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document