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Home » US Law » 2022 Maryland Statutes » Tax - Property » Title 8 - Valuation and Assessment » Subtitle 2 - Assessment Procedures » Part II - Use Assessments » Section 8-212 – Assessing of Country Clubs and Golf Courses — Qualifications

    (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.