§ 8-216. Property tax due for country clubs and golf courses
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 8-216
§ 8-216. Property tax due for country clubs and golf courses
(a)(1) Except as provided in § 8-217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under § 8-213(c)(1) and (2) of this subtitle, when before the end of an agreement made under § 8-213 of this subtitle any land subject to the agreement:
(b)(1) Except as provided in paragraph (2) of this subsection, a property tax is due for each taxable year beginning with the first taxable year in which the land was assessed under § 8-213(c)(1) or (2) of this subtitle and ending with the taxable year in which the property tax becomes due under subsection (a) of this section.
(c)(1) Except as provided by § 8-217 of this subtitle, if during the 10-year period following the year in which an agreement made under § 8-213 of this subtitle is ended, the land subject to the agreement is conveyed to a new owner, a deferred property tax is due.
(d) If during the period specified in subsection (b) or (c) of this section for which a property tax is due, any part of land subject to the agreement is conveyed and the remaining part continues to qualify as a country club or golf course under this subtitle, the property taxes that are due under subsection (b) or (c) of this section are based only on the assessment of the part of the land that is conveyed.
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, § 8-216, MD TAX PROPERTY § 8-216
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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