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§ 8-216. Property tax due for country clubs and golf courses

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, § 8-216
§ 8-216. Property tax due for country clubs and golf courses
Circumstances under which property tax is due, generally
(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:
(i) is conveyed to a new owner;
(ii) ceases to be used as a country club or golf course; or
(iii) fails to meet the qualifications for a country club or golf course under this subtitle.
(2) The property tax shall be calculated at the tax rate applicable for each taxable year.
When property tax is due
(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.
(2) The period for which the property tax is due may not exceed 10 years.
Conveyance to a new owner, deferred property tax due
(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.
(2) The deferred property tax is due for a 10-year period ending with the year in which the land subject to an agreement is conveyed. The amount of the deferred property tax is the difference, if any, between the assessment of the land under § 8-213(c)(1) and (2) of this subtitle.
Partial conveyance, remaining land qualifies as county club or golf course; property tax 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.
Tax lien
(e) Notwithstanding any period of limitation imposed by this article, a property tax that is due under this section is a lien on the land of the country club or golf course to which the tax is applicable until the tax is paid or ended by operation of law.

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 2021 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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