§ 8-212
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/md/tax-property/8-212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–212.
(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.