§ 8–212
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-212 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–212LinkCopy Citation
(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.